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Board Of Aldermen - Minutes - 3/7/2019 - P25

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TABLE OF CONTENTS

Executive Summary

Chapter 1: Objectives, Scope, Methodology of the Audit

Chapter 2: Profiles of the Organization, Analysis of the

Organization Structure and Function

Chapter 3: Observations and Opinions

Chapter 4: Conclusions and Major Recommendations

Appendix

Board Of Aldermen - Minutes - 3/7/2019 - P24

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Management Audit Report

for the Assessing Department
City of Nashua
March 1, 2019

Prepared by:
John Griffin, Chief Financial Officer
Kimberly Kleiner, Chief of Staff

Board Of Aldermen - Minutes - 3/7/2019 - P23

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Special Bd. of Aldermen — 11/26/2018 Page 23

Board Of Aldermen - Minutes - 3/7/2019 - P22

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Special Bd. of Aldermen — 11/26/2018 Page 22

Board Of Aldermen - Minutes - 3/7/2019 - P21

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Special Bd. of Aldermen — 11/26/2018 Page 21

Board Of Aldermen - Minutes - 3/7/2019 - P20

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Special Bd. of Aldermen — 11/26/2018 Page 20

exploring. It may be a little too cutting edge for this City but you know people are looking at ways that they
don’t, you are not the only, or our assessors aren't the only people who can’t get in houses. But you know other
people in industry for property evaluation can’t get in there either but they somehow figure out how to make
automated methods that are reasonably accurate. And | think if it was any more accurate than what we are
seeing today that would be a step forward.

Board Of Aldermen - Minutes - 3/7/2019 - P19

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Special Bd. of Aldermen — 11/26/2018 Page 19

Board Of Aldermen - Minutes - 3/7/2019 - P18

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Special Bd. of Aldermen — 11/26/2018 Page 18

Board Of Aldermen - Minutes - 3/7/2019 - P17

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Special Bd. of Aldermen — 11/26/2018 Page 17

equalization ratio, you are not supposed to be blindly just raise the assessment to match the sales price. That is
true even if you’ve been equalizing it. It can be an indication that wnat you had down in your data as a place
with 1 1 /2 baths turns out to have 3 baths. What you thought was a 3 bedroom home turns out to be a 4
bedroom home. That sort of correction to the data on a piece of property is definitely possible when a house is
listed for sale.

Alderman Klee

Board Of Aldermen - Minutes - 3/7/2019 - P16

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Special Bd. of Aldermen — 11/26/2018 Page 16

training and you can get certain knowledge, you can rely on consultants and professionals with expertise, will
that person know where to get that information? That is important. But! doubt very much you are going to find
one individual who is an assessor, worked in IT, been a purchaser, dealt with insurance, and been a City Clerk.
If you do that is not the strength of the position. The strength of the position is to be able to manage functions
efficiently.

Alderman Klee

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