TITLE I
THE STATE AND ITS GOVERNMENT

CHAPTER 21-J
DEPARTMENT OF REVENUE ADMINISTRATION

Certification of Assessors and Auditing Authority

Section 21-J:14-f

    21-J:14-f Certification Required. –
I. Every person, whether working individually, for a firm or corporation, or as a municipal employee, making appraisals of a municipality for tax assessment purposes, except elected officials making appraisals pursuant to RSA 75:1, shall be certified by the assessing certification board according to rules adopted by the assessing standards board as provided in paragraph II or the assessing certification board under RSA 310-C as provided in paragraph IV, as the case may be. Department of revenue administration employees shall be certified at the level appropriate to their duties.
II. The assessing standards board shall adopt rules, pursuant to RSA 541-A, relative to qualifications for certification, requirements for continuing education, and decertification of, suspension of, or other disciplinary actions against persons required to be certified in paragraph I. Such rules shall specify the minimum qualifications with respect to education and training required for certification according to the following functional job categories ranked in ascending hierarchical order:
(a) Building measurer and lister.
(b) Property assessor assistant.
(c) Property assessor.
(d) Property assessor supervisor.
III. No person, except boards of assessors and selectmen making appraisals pursuant to RSA 75:1, shall make appraisals without first obtaining the certification required by this section and RSA 310-C. Certification is non-assignable and cannot be transferred. Any person who willfully fails to obtain certification as provided in this section and RSA 310-C shall be subject to the penalties imposed under RSA 21-J:39, IV.
IV. The assessing standards board rules shall remain in effect until such time as they may be amended or modified by the assessing standards board or superseded by the assessing certification board.

Source. 2001, 297:2; 158:61. 2004, 203:5. 2006, 193:3. 2010, 257:5, eff. July 6, 2010. 2022, 267:7, eff. Jan. 1, 2023.