Assessment manual

Official source

The State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property. [PL 2023, c. 360, Pt. A, §5 (AMD).] Any municipality performing or contracting for the performance of a revaluation after January 1, 1987 shall use or require the use of the state assessment manual or another professionally accepted manual or procedure. [PL 2023, c. 360, Pt. A, §5 (AMD).]

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Assessment manual

Official source

The State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property. [PL 2023, c. 360, Pt. A, §5 (AMD).] Any municipality performing or contracting for the performance of a revaluation after January 1, 1987 shall use or require the use of the state assessment manual or another professionally accepted manual or procedure. [PL 2023, c. 360, Pt. A, §5 (AMD).]