Section 83-F:3 Determination of Value.
On or before December 1 of the tax year, the commissioner shall determine the value of utility property for the purposes of this chapter by appraising such property at its full and true value. Notice of such determination shall be given to the taxpayer within 15 days of the commissioner's determination.
Source. 1999, 17:35, eff. April 29, 1999.