CPA · Municipal Government Act
Part 10 — despite that the designated manufactured home will be taxed in that year by another municipality. (3) A supplementary assessment must reflect (a) the value of an improvement that has not been previously assessed, or (b) the increase in the value
319 Duty to provide information
not later than the date required by regulations made under section
322(1) or guidelines made under section 322(2), a return containing
RSA 2000
the information requested by the Minister in the form required by
the Minister.
(2) If a municipality does not provide the information requested by
the Minister, the Minister must prepare the equalized assessment
using whatever information is available about the municipality.
RSA 2000 cM-26 s319;2015 c8 s45