3.8
3.7.5
(4) A glossary and description of the coding used for visitation history.
Company shall ensure that the municipal assessing officials have:
(1) A technical CAMA manual detailing the CAMA system utilized; and,
(2) Been provided training in the proper use of the CAMA system.
Defense of Values
3.8.1 Company shall, after the final property tax bills have been mailed by
3.8.2
3.8.3
Municipality, support and defend the values that were established by
Company for the year of the revaluation as follows:
(1) The Company shall provide the first five (5) days of defense of values at
no additional cost to the Municipality.
(2) After the initial five (5) days and for an additional cost to Municipality as
outlined in Section 2.7, property tax abatement requests that are timely
filed with Municipality pursuant to RSA 76:16 shall have:
(a) Areview, by a DRA-certified property assessor or higher; and,
(6) The Company’s written recommendation provided to the
municipal assessing officials which an abatement request had
been received.
Company shall provide a qualified representative for the defense of property
tax abatement appeals that are timely filed with the Board of Tax and Land
Appeals (BTLA) or Superior Court pursuant to RSA 76:16-a and RSA 76:17,
whose compensation has been agreed upon by the parties to the contract as
stipulated in Section 2.7.
Appeals to the BTLA or Superior Court:
(1) Company will support and defend values established by Company that
may have been lowered by municipal assessing officials but shall not be
required to support or defend values that have been increased by the
municipal assessing officials.
(2) For utility and special use property tax abatement appeals, Company
shall recommend the services of an expert and shall be covered under a
separate contract for the services rendered.
3.8.4 All documentation utilized or obtained during the defense of assessed value
process shall be relinquished to Municipality.
4, RESPONSIBILITIES OF MUNICIPALITY
4.1
4.2
The municipal assessing officials shall identify to Company, in writing, which
properties within the taxing jurisdiction are exempt from taxation.
The municipal assessing officials shall furnish to Company information such as but
not be limited to: the current ownership information of all property; the physical
location of all property; property address changes within Municipality; all property
17 City of Nashua, NH
Full Statistical Revaluation Contract
