Document Date
Meeting Description
Document Type
Meeting Date
Page Number
18
Legal Requirements
Constitutional Duty of the City:
Art. 6. [Valuation and Taxation. ]
The public charges of government, or any part thereof, may be raised by
taxation upon polls, estates, and other classes of property, including
franchises and property when passing by will or inheritance; and there
shall be a valuation of the estates within the state taken anew once in
every five years, at least, and as much oftener as the general court shall
order.
Statutory Duty of the City:
“RSA 75:8-a Five-Year Valuation:
The assessors and/or selectmen shall reappraise all real estate within
the municipality so that the assessments are at full and true market
value at least as often as every fifth year...”
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