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
324 Minister's power to quash assessments
the regulations is completed, the Minister is of the opinion that an
assessment
(a) has not been prepared in accordance with the rules and
procedures set out in this Part and the regulations,
(b) is not fair and equitable, taking into consideration
assessments of similar property, or
(c) does not meet the standards required by the regulations,
the Minister may quash the assessment and direct that a new
assessment be prepared.
(2) On quashing an assessment, the Minister must provide
directions as to the manner and times in which
(a) the new assessment is to be prepared,
(a.1) a new notice of assessment date is to be established,
(b) the new assessment is to b e placed on the assessment roll,
and
(c) amended assessment notices are to be sent to the assessed
persons.
(3) The Minister must specify the effective date of a new
assessment prepared under this section.
RSA 2000 cM-26 s324;2002 c19 s15;2017 c13 s1(28)