MHHS · 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
316 Supplementary assessment notices
assessments are prepared other than for designated industrial
property, the municipality must
(a) prepare a supplementary assessment notice for every
assessed improvement shown on the supplementary
assessment roll referred to in section 315(1), and
(b) send the supplementary assessment notices to the assessed
persons.
(2) Before the end of the year in which supplementary assessments
for designated industrial property are prepared, the provincial
assessor must
(a) prepare supplementary ass essment notices for all assessed
designated industrial property shown on the supplementary
assessment roll referred to in section 315(2),
(b) send the supplementary assessment notices to the assessed
persons in accordance with the regulations, and
(c) send the municipality copies of the supplementary
assessment notices.
RSA 2000 cM-26 s316;2009 c29 s10;2016 c24 s45