Bill Text - HB252 (2013)

Consolidating the property appraisal division and the municipal services division of the department of revenue administration.


Revision: Feb. 6, 2013, midnight

HB 252 – AS AMENDED BY THE HOUSE

6Feb2013… 0094h

2013 SESSION

13-0802

09/10

HOUSE BILL 252

AN ACT consolidating the property appraisal division and the municipal services division of the department of revenue administration.

SPONSORS: Rep. Cooney, Graf 8

COMMITTEE: Executive Departments and Administration

ANALYSIS

This bill consolidates the property appraisal division and the municipal services division of the department of revenue administration.

This bill is a request of the department of revenue administration.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

6Feb2013… 0094h

13-0802

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Thirteen

AN ACT consolidating the property appraisal division and the municipal services division of the department of revenue administration.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Subdivision Heading. Amend the subdivision heading preceding RSA 21-J:15 to read as follows:

Municipal [Services] and Property Division

2 Divisions Consolidated. Amend RSA 21-J:15 to read as follows:

21-J:15 Municipal [Services] and Property Division. There is established within the department a municipal and property division [of municipal services], under the supervision of [a classified] an unclassified director of the municipal [services] and property division, who shall be responsible for the following functions:

I. Providing technical assistance to the political subdivisions of the state.

II. Performing general municipal and county audits.

III. Assisting the commissioner in his responsibility for setting municipal tax rates.

IV. Establishing a standard technical assistance manual for municipalities on finance and budget matters. This manual shall be available for purchase from the division. The manual shall cover statutory requirements, administrative rules adopted by the commissioner, and advice and information for the use of municipalities. The manual shall distinguish between those provisions which municipalities must comply with and those elements which are advisory in nature.

V. Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11.

VI. Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A.

VII. Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a.

VIII. Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property.

3 Reference Changed. Amend RSA 21-J:14, IV(a) to read as follows:

IV. The records and files deemed confidential and privileged under this section shall not include records or files related to the following areas of the department's activities:

(a) Municipal service and regulatory responsibilities including, but not limited to, responsibilities under RSA [21-J:9, except RSA 21-J:9, I(e) and II, and] 21-J:15-24.

4 Reference Changed. Amend RSA 21-J:13, IX to read as follows:

IX. The forms and any other information that shall be furnished to the department to perform the annual equalization as required under RSA 21-J:3, XIII and RSA [21-J:9, I(f)] 21-J:15.

5 Reference Changed. Amend RSA 149-M:22, IV to read as follows:

IV. The commissioner of revenue administration shall assess the costs on the town over a 20-year period. Each annual assessment shall include the interest on any debt incurred by the state for this purpose. The assessment shall be made as provided in RSA [21-J:9] 21-J:15 and RSA 81.

6 Reference Changed. Amend RSA 485-A:22, V-c(d) to read as follows:

(d) The commissioner of revenue administration shall assess the costs on the municipality over a 20-year period. Each annual assessment shall include the interest on any debt incurred by the state for this purpose. The assessment shall be made as provided in RSA [21-J:9] 21-J:15 and RSA 81.

7 Repeal. RSA 21-J:9, relative to the property appraisal division, is repealed.

8 Position Abolished. Position number 41797, director of municipal services, is abolished.

9 Effective Date. This act shall take effect 60 days after its passage.