reglab/housing_qa huggingface dataset:
NH Rev Stat § 21-J:13 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:13 - Rulemaking Authority.

    21-J:13 Rulemaking Authority. –||The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:||I. The collection of state taxes administered by the department under RSA 21-J:1, II(a).||II. The form of inventories used by individuals and corporations to list taxable property for return to selectmen and assessors, and the form of return blanks used by selectmen in towns and assessors in cities to make certificates of the number of individuals and the ratable valuation of the ratable estates under RSA 21-J:3, I.||III. The uniform auditing of county accounts and a standardized chart of accounts for those county accounts kept by county officers under RSA 21-J:16.||IV. The uniformity of municipal accounts through a standardized chart of accounts under RSA 21-J:17.||V. [Repealed.]||VI. The approval of appraisers of taxable property including:||(a) Evidence of the professional capability of personnel to be employed under contract under RSA 21-J:11; and||(b) The content of the contract to be approved under RSA 21-J:11, as provided in RSA 71-B.||VII. (a) The format and type of information to be submitted by local units of government which the commissioner needs to establish and approve tax rates.||(b) Interpretations of any statutes used in establishing the tax rate.||(c) The method by which a local unit of government may appeal a decision made by the department in the establishment of tax rates under RSA 21-J:3, XV.||VIII. The criteria which must be met to qualify as a nonprofit housing or health care facility for the purposes of RSA 72:23-k.||IX. The forms and any other information that shall be furnished to the department to perform the annual equalization as required under RSA 21-J:3, XIII and RSA 21-J:15.||X. A method for collecting taxes by electronic transfer under RSA 21-J:3, XXI.||XI. [Repealed.]||XII. Certification, decertification, enforcement, and hearing requirements under RSA 21-J:14-f and 21-J:14-g.||XIII. [Repealed.]||XIV. The implementation and administration of a voluntary disclosure program established under RSA 21-J:3, XXXII.|||Source. 1985, 204:1. 1987, 194:2. 1989, 399:2, I. 1991, 269:2, 3. 1993, 61:2. 1994, 325:4. 1999, 17:58, IV. 2001, 297:4. 2004, 203:2, 8. 2009, 144:250. 2011, 47:1, I, eff. May 23, 2011. 2013, 247:4, eff. Mar. 24, 2014. 2015, 276:246, eff. July 1, 2015.|
NH Rev Stat § 21-J:13-a (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:13-a - Exemption From Rulemaking Requirement.

    21-J:13-a Exemption From Rulemaking Requirement. –||The commissioner shall be exempt from adopting, as rules pursuant to RSA 541-A, the requirements on all forms.|||Source. 1996, 164:4. 2010, Sp. Sess., 1:74, eff. June 10, 2010.|
NH Rev Stat § 21-J:14-c (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:14-c - Repealed by 2013, 20:1, I, eff. July 15, 2013.

    21-J:14-c Repealed by 2013, 20:1, I, eff. July 15, 2013. –|
NH Rev Stat § 21-J:14-d (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:14-d - Repealed by 2013, 20:1, II, eff. July 15, 2013.

    21-J:14-d Repealed by 2013, 20:1, II, eff. July 15, 2013. –|
NH Rev Stat § 21-J:14-e (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:14-e - Auditing Authority.

    21-J:14-e Auditing Authority. –||Every person, firm, or corporation making appraisals on behalf of a municipality for tax assessment purposes shall maintain records of its appraisal activities and shall make all such records available for inspection by the commissioner or authorized agents, upon request, at reasonable times during regular business hours. Any willful violation of the provisions of this section shall be subject to the penalties included in RSA 21-J:39.|||Source. 2001, 297:2, eff. Sept. 15, 2001.|
NH Rev Stat § 21-J:14-f (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:14-f - Certification Required.

    21-J:14-f Certification Required. –||I. Every person, whether working individually, for a firm or corporation, or as a municipal employee, making appraisals of a municipality for tax assessment purposes, except elected officials making appraisals pursuant to RSA 75:1, shall be certified by the department according to rules adopted by the assessing standards board as provided in paragraph II. Department of revenue administration employees shall be certified at the level appropriate to their duties.||II. The assessing standards board shall adopt rules, pursuant to RSA 541-A, relative to qualifications for certification, requirements for continuing education, and decertification of, suspension of, or other disciplinary actions against persons required to be certified in paragraph I. Such rules shall specify the minimum qualifications with respect to education and training required for certification according to the following functional job categories ranked in ascending hierarchical order:||(a) Building measurer and lister.||(b) Property assessor assistant.||(c) Property assessor.||(d) Property assessor supervisor.||III. No person, except boards of assessors and selectmen making appraisals pursuant to RSA 75:1, shall make appraisals without first obtaining the certification required by this section. Certification is non-assignable and cannot be transferred. Any person who willfully fails to obtain certification as provided in this section shall be subject to the penalties imposed under RSA 21-J:39, IV.|||Source. 2001, 297:2; 158:61. 2004, 203:5. 2006, 193:3. 2010, 257:5, eff. July 6, 2010.|
NH Rev Stat § 21-J:14-g (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:14-g - Decertification.

    21-J:14-g Decertification. –||I. The commissioner may decertify, suspend, or take other disciplinary action against any person for failure to comply with the rules of the assessing standards board adopted pursuant to RSA 21-J:14-f, II.||II. Any person aggrieved by a decertification, suspension, or other disciplinary action of the commissioner may appeal from such decision by application to the board of tax and land appeals or by petition to the superior court in the county in which such person resides or maintains his or her business within 30 days after receiving written notice of the commissioner's decision. The board of tax and land appeals or the court, as the case may be, shall hear the appeal forthwith.|||Source. 2001, 297:2. 2004, 203:5. 2010, 257:4, eff. July 1, 2011.|
NH Rev Stat § 21-J:14-h (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:14-h - Purpose.

    21-J:14-h Purpose. –||The general court finds that the encouragement and support of the establishment of multi-jurisdictional assessing districts is in the state's interest in order to ensure the accuracy and fairness of valuations of real property for the purposes of administration of the education tax, county property taxes, school district property taxes, municipal property taxes, the distribution of various forms of state aid, and the equalization of property values among jurisdictions. The general court further recognizes that many municipalities do not have sufficient numbers of real estate parcels, sufficient varieties of real property, or sufficient levels of new development to make it practical or economical to engage full-time, trained, and certified assessing professionals. The general court further finds that the state has a vested interest in encouraging and supporting the establishment of cooperative assessing districts which can efficiently and economically provide full-time, trained, and certified assessing professionals to serve the municipalities which elect to create and join said districts.|||Source. 2001, 297:2. 2005, 257:14. 2008, 173:15, eff. July 1, 2009.|
NH Rev Stat § 21-J:14-i (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:14-i - Cooperative Assessing Districts Authorized.

    21-J:14-i Cooperative Assessing Districts Authorized. –||I. Any 2 or more municipalities may form a cooperative assessing district under this chapter by utilizing the process set forth in RSA 53-A, relative to agreements between government units.||II. A cooperative assessing district agreement may include a county as an administrative party to the agreement.||III. A cooperative assessing district may have municipalities from more than one county as members.|||Source. 2001, 297:2, eff. Sept. 15, 2001.|
NH Rev Stat § 21-J:14-j (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:14-j - Minimum Requirements for a District Inter-local Agreement.

    21-J:14-j Minimum Requirements for a District Inter-local Agreement. –||I. The intergovernmental agreement used to form a cooperative assessing district shall substantially conform to the provisions outlined in RSA 53-A:3 and shall include the following:||(a) A district cost allocation formula based in whole or in part on the number of parcels of real property in each member municipality.||(b) A governing board on which each municipality in the district is represented by at least one member who has at least one vote.||(c) A term of initial membership of at least 5 years.||(d) A requirement of at least 12 months written notice and a vote of the municipality's legislative body before a member may withdraw from the district.||(e) Provisions for holding a withdrawing municipality responsible for payment of its proportionate share of future district expenses to which the district may be committed because of the withdrawing municipality's membership such as capital costs and retirement costs.||(f) Provisions that require a municipality which joins a district to provide its annual pro rata share of the district's budget without regard to whether or not said share is approved and supported by the governing body, the budget committee, or the legislative body of the municipality.||(g) Provisions for administratively attaching the district staff to a political subdivision for the purposes of accounting, payroll, retirement, insurance, and fringe benefits, and for compensating that political subdivision for these administrative services.||(h) Provisions for compensation and oversight if private entities are hired by the district, rather than staff administratively attached to and serving as employees of a political subdivision.||(i) A formula for staffing the district with full-time, trained, and certified professional appraisers which may be based on the number of parcels and types of properties found in the district and other necessary staff.||II. All appraisers employed by a district shall meet current standards pursuant to RSA 21-J:14-f.|||Source. 2001, 297:2, eff. Sept. 15, 2001.|
NH Rev Stat § 21-J:14-k (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:14-k - Cessation of Unauthorized Appraisals.

    21-J:14-k Cessation of Unauthorized Appraisals. –||The commissioner, or the commissioner's authorized agents, may issue a written cease and desist order against any person, firm, corporation, or municipality that does not comply with RSA 21-J:11, I or RSA 21-J:14-f. Any such act may be enjoined by the superior court, upon application of the attorney general.|||Source. 2002, 249:7, eff. May 17, 2002.|
NH Rev Stat § 21-J:15 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:15 - Municipal and Property Division.

    21-J:15 Municipal and Property Division. –||There is established within the department a municipal and property division, under the supervision of an unclassified director of the municipal and property division, who shall be responsible for the following functions:||I. Providing technical assistance to the political subdivisions of the state.||II. Performing general municipal and county audits.||III. Assisting the commissioner in his responsibility for setting municipal tax rates.||IV. Establishing a standard technical assistance manual for municipalities on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities. The manual shall distinguish between those provisions which municipalities must comply with and those elements which are advisory in nature.||V. Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11.||VI. Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A.||VII. Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a.||VIII. Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property.|||Source. 1985, 204:1. 1987, 285:5. 1995, 87:1, eff. July 1, 1995. 2013, 247:2, eff. Mar. 24, 2014.|
NH Rev Stat § 21-J:16 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:16 - County Audits.

    21-J:16 County Audits. –||The accounting and reporting procedure for the auditing of county accounts, including each county's annual report, shall be uniform in all counties.|||Source. 1985, 204:1, eff. July 1, 1985.|
NH Rev Stat § 21-J:17 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:17 - Uniformity of Municipal Accounts.

    21-J:17 Uniformity of Municipal Accounts. –||The accounting officers of the several counties, cities, towns, school and village districts, and their departments, shall keep uniform accounts; provided, however, that any community that budgets on a July 1 to June 30 basis shall be permitted to budget teacher salaries on the same basis.|||Source. 1985, 204:1, eff. July 1, 1985; 368:4, eff. Jan. 1, 1986.|
NH Rev Stat § 21-J:18 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:18 - Repealed by 1989, 399:2, II, eff. Aug. 4, 1989.

    21-J:18 Repealed by 1989, 399:2, II, eff. Aug. 4, 1989. –|
NH Rev Stat § 21-J:19 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:19 - Audit.

    21-J:19 Audit. –||I. Any town, or school district, or village district or precinct, at the annual meeting or at a special meeting, or the selectmen of any town, or the governing body of any city, or the school board of any school district, or the commissioners of any village district or precinct, may hire a certified public accountant or a public accountant licensed by the state under RSA 309-A:8 to conduct such an audit within one year after the close of the municipality's fiscal year in accordance with audit guidelines and applicable statutes.||II. Every audit made by independent public accountants licensed under RSA 309-A:8, except examinations for special limited purposes, shall cover the accounts and records of all officials responsible for the receipt, custody, and disbursement of public funds. The audit reports shall include a summary of findings and recommendations regarding compliance with applicable statutory provisions of law, and the adequacy of accounting and business procedures pursued by the unit of government examined. Management letters, so-called, shall be included as part of the official audit findings and recommendations. Contracts executed between local units of government and counties and independent public accountants shall stipulate that all accounts and funds of the governmental unit are to be audited and a report of audit prepared in accordance with this section. A written or printed report of every completed audit shall be made to the proper local officials including a summary of the findings and recommendations of the auditors and a copy of such summary shall be published in the next annual report following the fiscal year in which the audit was completed.|||Source. 1985, 204:1. 2008, 174:1, eff. Aug. 10, 2008.|
NH Rev Stat § 21-J:20 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:20 - Audit on Motion of Commissioner.

    21-J:20 Audit on Motion of Commissioner. –||The commissioner may cause an audit to be made of the accounts of any city, town, school district, or village district or precinct, as often as once in 2 years, or whenever conditions appear to him to warrant such audit. The accounts of all county officers shall be audited annually by a certified public accountant, and a complete report of such audit shall be made available to the public.|||Source. 1985, 204:1. 2008, 174:2, eff. Aug. 10, 2008.|
NH Rev Stat § 21-J:21 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:21 - Publication of Report of Audit.

    21-J:21 Publication of Report of Audit. –||A written or printed report of every completed audit shall be made to the proper local officials including a summary of the findings and recommendations of the auditors and a copy of such summary shall be published in the next annual report following the fiscal year in which the audit was completed. If, in the opinion of the governing board of a city or the selectmen, school board, county or village district commissioners, the whole report of audit should be published, the report may be published. If such summary of findings and recommendations is not so published, the commissioner, at the expense of the county, city, town, or district affected thereby, may cause such summary to be separately published and distributed or published in a newspaper having a general circulation in said county, city, town, or district.|||Source. 1985, 204:1, eff. July 1, 1985.|
NH Rev Stat § 21-J:22 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:22 - Expenses of Audit.

    21-J:22 Expenses of Audit. –||All reasonable expenses incurred by the department in conducting an audit shall be paid in the first instance from the appropriation for the department, but each county, city, town, school district, village district or precinct shall, upon notification by the commissioner of the amount due, reimburse it for such reasonable expenses as follows:||I. Each county and city shall make reimbursement for all such reasonable expenses including salaries of members of the department for such time as said members have spent in said audit.||II. Each town, school district, village district or precinct having an equalized valuation of $1,500,000 or more shall make reimbursement as provided in paragraph I.||III. Each town, school district, village district or precinct having an equalized valuation of less than $1,500,000 shall make reimbursement for all reasonable expenses incurred in the audit including 1/2 of the salaries of members of the department for such time as the members have spent in said audit; provided, however, that in special cases where reimbursement under paragraphs II and III would result in hardship or in case of unusual circumstances, the commissioner is authorized to make such adjustment of said payments as he may deem to be for the best interests of the municipality concerned. The reimbursement shall be credited to the appropriation for the department.|||Source. 1985, 204:1, eff. July 1, 1985.|
NH Rev Stat § 21-J:23 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:23 - Expenses of Private Audit for Municipalities or Counties.

    21-J:23 Expenses of Private Audit for Municipalities or Counties. –||All expenses incurred by a municipality or county in connection with an audit conducted by a licensed public accountant or a certified public accountant shall be paid directly to the accountant by the municipality or county concerned.|||Source. 1985, 204:1, eff. July 1, 1985.|
NH Rev Stat § 21-J:24 (2021)
2021 New Hampshire Revised Statutes|Title I - The State and Its Government|Title 21-J - Department of Revenue Administration|Section 21-J:24 - Technical Assistance to Municipalities.

    21-J:24 Technical Assistance to Municipalities. –||The commissioner shall provide municipalities with technical assistance relative to taxation and finance, which shall not be binding upon the municipalities.|||Source. 1985, 204:1, eff. July 1, 1985.|