Defense of Values. 3.8.1 Contractor shall, after the final property tax bills have been mailed by Municipality, support and defend the values that were established by Contractor for the year of the revaluation as follows: (1) At no additional cost to Municipality, property tax abatement requests that are timely filed with Municipality pursuant to RSA 76:16 shall have: (a) A review, by either a DRA-certified property assessor or a DRA-certified property assessor supervisor; and, (b) The Contractor’s written recommendation provided to the municipal assessing officials which an abatement request had been received. 3.8.2 Contractor shall provide a qualified representative for the defense of property tax abatement appeals that are timely filed with the Board of Tax and Land Appeals (BTLA) or Superior Court pursuant to RSA 76:16-a and RSA 76:17, whose compensation has been agreed upon by the parties to the contract as stipulated in Section 2.7; and, 3.8.3 Appeals to the BTLA or Superior Court: (1) Contractor will support and defend values established by Contractor that may have been lowered by municipal assessing officials but shall not be required to support or defend values that have been increased by the municipal assessing officials. (2) For utility and special use property tax abatement appeals, Contractor shall provide the services of a DRA-certified property assessor supervisor to testify to and defend values based upon the compensation terms identified in Section 2.7 of the contract. Contractor will support and defend values that may have been lowered by the municipal assessing officials during the course of the RSA 76:16 abatement process but will not support or defend values that have been increased by the municipal assessing officials. Depending upon the complexity of the property being appealed, the services of an expert may be required and shall be covered under a separate contract for the services rendered. 3.8.4 All documentation utilized or obtained during the defense of assessed value process shall be relinquished to Municipality.
Appears in 3 contracts
Samples: Full Revaluation Contract, Full Statistical Revaluation Contract, Full Statistical Revaluation Contract
Defense of Values. 3.8.1 Contractor shall, after the final property tax bills have been mailed by Municipality, support and defend the values that were established by Contractor for the year of the revaluation as follows:
(1) At no additional cost to Municipality, property tax abatement requests that are timely filed with Municipality pursuant to RSA 76:16 shall have:
(a) a. A review, by either a DRA-certified property assessor or a DRA-certified property assessor supervisor; and,
(b) b. The Contractor’s written recommendation provided to the municipal assessing officials which an abatement request had been received.
3.8.2 Contractor shall provide a qualified representative for the defense of property tax abatement appeals that are timely filed with the Board of Tax and Land Appeals (BTLA) or Superior Court pursuant to RSA 76:16-a and RSA 76:17, whose compensation has been agreed upon by the parties to the contract as stipulated in Section 2.7; and,
3.8.3 Appeals to the BTLA or Superior Court:
(1) Contractor will support and defend values established by Contractor that may have been lowered by municipal assessing officials but shall not be required to support or defend values that have been increased by the municipal assessing officials.
(2) For utility and special use property tax abatement appeals, Contractor shall provide the services of a DRA-certified property assessor supervisor to testify to and defend values based upon the compensation terms identified in Section 2.7 of the contract. Contractor will support and defend values that may have been lowered by the municipal assessing officials during the course of the RSA 76:16 76:16, abatement process but will not support or defend values that have been increased by the municipal assessing officials. Depending upon the complexity of the property being appealed, the services of an expert may be required and shall be covered under a separate contract for the services rendered.
3.8.4 All documentation utilized or obtained during the defense of assessed value process shall be relinquished to Municipality.
Appears in 1 contract
Samples: Cyclical Revaluation Contract