MHHS · Municipal Government Act
Part 9 — Assessment of Property
289 Assessments for property other than designated industrial property
designated industrial property, must be prepared by the municipal
assessor.
(2) Each assessment must reflect
RSA 2000
Section 290 MUNICIPAL GOVERNMENT ACT Chapter M-26
200
(a) the characteristics and physical condition of the property on
December 31 of the year prior to the year in which a tax is
imposed under Part 10 in respect of the property, and
(b) the valuation and other standards set out in the regulations
for that property.
(2.1) If the provincial assessor and a municipal assessor assess the
same property, the municipality in which the property is situated
must rescind the municipal assessment and notify the assessed
person.
(3), (4) Repealed 2016 c24 s23.
RSA 2000 cM-26 s289;2009 c29 s3;2016 c24 s23