CHAPTER 20
HB 181 – FINAL VERSION
2013 SESSION
10/05
HOUSE BILL 181
AN ACT repealing the equalization standards board.
SPONSORS: Rep. Lockwood, Merr 9; Rep. D. McGuire, Merr 21; Rep. Cooney, Graf 8
COMMITTEE: Municipal and County Government
This bill repeals the equalization standards board and transfers certain duties to the assessing standards board.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
13-0335
10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Thirteen
AN ACT repealing the equalization standards board.
Be it Enacted by the Senate and House of Representatives in General Court convened:
20:1 Repeals. The following are repealed:
I. RSA 21-J:14-c, relative to the equalization standards board.
II. RSA 21-J:14-d, relative to the duties of the equalization standards board.
III. 21-J:1-a, III, relative to administrative attachment of the equalization standards board.
20:2 New Paragraphs; Duties of the Assessing Standards Board; Former Duties of the Equalization Standards Board. Amend RSA 21-J:14-b by inserting after paragraph III the following new paragraphs:
IV. The board shall meet, at least annually, to review the procedures of the prior year’s ratio studies conducted by the department of revenue administration for the purposes of equalization and the evaluation of assessment performance and to establish procedures for improving the ratio studies for the forthcoming property tax year.
V. The board shall develop standards for equalization and shall review, revise, and approve the equalization manual published by the department of revenue administration. In developing its standards, the board shall review the standards of the International Association of Assessing Officials and any other standards that are consistent with the work of the board.
VI. The board shall annually determine, vote upon, and recommend to the department of revenue administration, the ratio study procedures for use in the forthcoming tax year. Prior to the adoption of such recommendations, the board shall hold at least one public forum annually to receive general comment through verbal and written testimony on the ratio study procedures. A quorum of the board shall not be required to hold such public forum.
20:3 Effective Date. This act shall take effect 60 days after its passage.
Approved: May 16, 2013
Effective Date: July 15, 2013