{"data":{"id":"us-nh/rsa-21-j-14-e","jurisdiction":"us-nh","citation":"RSA 21-J:14-e","heading":"Auditing Authority.","body":"Every person, firm, or corporation making appraisals on behalf of a municipality for tax assessment purposes shall maintain records of its appraisal activities and shall make all such records available for inspection by the commissioner or authorized agents, upon request, at reasonable times during regular business hours. Any willful violation of the provisions of this section shall be subject to the penalties included in RSA 21-J:39.","path":["Title I: THE STATE AND ITS GOVERNMENT","Chapter 21-J: DEPARTMENT OF REVENUE ADMINISTRATION","Certification of Assessors and Auditing Authority"],"source_url":"https://gc.nh.gov/rsa/html/I/21-J/21-J-14-e.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:23:03Z","sha256":"3108d4a4721ab746565fbf2698cd455583ed4f74b92d912e08efe2bdfb7b2a2a","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-21-j-14-d","next":"us-nh/rsa-21-j-14-f"},"notice":"GroundRules: Original legal text. Not legal advice."}