New Hampshire · 41 · statute
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The publisher does not state since when this version applies. Read on 2026-10-29.
Copy read on 2026-11-08 from the Internet Archive's copy of 2026-10-29, because the publisher's site refused Solon's reader. It is not the publisher's own copy. The archived copy it was read from
sha256 44de719addca2cb74cc10610d3621963bbf75cfba2e86820f2ec7ff768b14d45
No one has proposed a change to this act yet.
The commissioner of revenue administration shall have and exercise general supervision over all tax collectors in the performance of their duties to the end that the laws relating to the collection of taxes may be properly administered. Source. 1935, 56:1. RL 59:33. RSA 41:39. 1973, 544:8, eff. Sept. 1, 1973.
Propose a changeThe governing body may institute proceedings to remove the tax collector from office whenever, upon examination by the department of revenue administration, a certified public accountant, or a public accountant licensed by the state under RSA 309-B, the accounts are found to contain an irregularity or material error, or show evidence that the timely deposit of funds has not been made in accordance with RSA 41:35. For the purposes of this section, "irregularity" means an intentional misstatement of the financial statements or a theft of assets, and "material error" means a mistake or omission resulting from gross negligence which results in a material misstatement of the financial statements. The governing body may institute proceedings to remove the tax collector as follows: I. The governing body shall notify the tax collector by certified mail with return receipt and the commissioner of the department of revenue administration of its intention to proceed under this section by providing a written explanation and justification for the removal, along with a copy of the audit findings. II. (a) Within 20 days of receiving the notification provided in paragraph I, the tax collector shall respond to the alleged irregularities, material error, or failure to timely deposit funds. The response shall be submitted to the governing body and the commissioner of the department of revenue administration and shall include written comment on each audit finding. (b) If the tax collector fails to respond at any step in the process under this section within the prescribed period of time, then the governing body shall be permitted to remove the tax collector from office as provided in paragraph V. III. Within 20 days of receiving the tax collector's written response, the governing body shall provide written notification to the tax collector and commissioner of the department of revenue administration of its decision to proceed or not to proceed to remove the tax collector from office. IV. Within 10 days of receiving the written notification in paragraph III, the tax collector may request a hearing before the governing body. If a hearing before the governing body is requested, it shall be: (a) Conducted in accordance with RSA 91-A and RSA 43; and (b) Held within 20 days of the date of the request. V. After the tax collector's response and hearing, if any, and if the governing body determines that removal of the tax collector is justified, the governing body may remove the tax collector by written notice to the tax collector and the commissioner of revenue administration. Any vacancy created by such a removal shall be filled by appointment by the governing body as provided in RSA 669:67. VI. The governing body's determination under paragraph V may be appealed de novo to the superior court in the county in which the municipality is located. Source. 1935, 56:2. RL 59:34. RSA 41:40. 1973, 544:8. 1979, 376:15. 1983, 30:6. 1993, 181:4. 2004, 184:2, eff. Jan. 1, 2005.
Propose a changeIn case of removal from town or office or the death of a collector, he, his executors or administrators, and all other persons into whose hands any of his unsettled tax lists may come, shall forthwith deliver the same to the selectmen. Source. 1866, 4223:3. GS 39:10. GL 42:10. PS 43:30. PL 47:32. RL 59:35.
Propose a changeRepealed by 1983, 30:2, eff. July 11, 1983.
Propose a changeRepealed by 1979, 376:16, eff. Aug. 22, 1979.
Propose a changeAny distress begun by a deceased or removed collector, or one who vacates his office by removal from town or otherwise, may be completed by his successor in the same manner as it could have been by him who began it. Source. 1866, 4223:5. GS 39:12. GL 42:12. PS 43:32. PL 47:34. RL 59:38.
Propose a changeEvery collector of taxes shall collect all taxes set down upon the lists committed to him for that purpose except such as are abated, and shall possess all the powers of the office until they are collected, unless he is sooner removed as provided in this chapter. Source. PS 43:33. PL 47:35. RL 59:39.
Propose a changeI. At any annual town meeting under an article in the warrant placed there by petition, the voters may, whether or not the terms of office for town clerk and tax collector for said town are coterminous, vote, by ballot, to determine if they are in favor of having the office of town clerk combined with the office of tax collector, thereby creating a new office of town clerk-tax collector to be held by one individual. If the town has adopted an official ballot for election of its officers the town clerk shall insert the question relative to this matter on said official ballot, or if the town does not have an official ballot the town clerk shall prepare a special ballot for the same purpose. If a majority of those persons voting on the question vote in favor of creating the combined office of town clerk-tax collector, at the next annual meeting, occurring after the vote of approval, the town shall choose by ballot one individual as town clerk-tax collector, and such individual shall serve for a term of one year, or a term of 3 years as the petition may set forth. The term of any individual then in office as town clerk or tax collector shall cease and the newly elected town clerk-tax collector shall take office. II. At any annual town meeting held at least 2 years after the office of town clerk-tax collector has been created, under an article in the warrant, the voters may vote, by ballot, to determine if they are in favor of continuing the combined office. If a majority of those voting on the question do not vote in favor of continuing such combined office, at the next annual meeting, in which an election for town clerk-tax collector is to be held the voters shall choose one individual as town clerk and another individual as town tax collector. Source. 1969, 450:1. 1973, 396:1. 1993, 68:4, eff. June 22, 1993.
Propose a changeExcept as otherwise provided in this subdivision, all laws of this state pertaining to town clerks and town tax collectors shall apply in full to the office of town clerk-tax collector. Source. 1969, 450:1, eff. Sept. 1, 1969.
Propose a changeI. The town clerk-tax collector shall appoint a deputy, with the approval of the selectmen, who shall be sworn, give bond, have the powers of town clerk-tax collectors and may be removed at the pleasure of the town clerk-tax collector. The deputy shall perform such duties as are assigned to him by the town clerk-tax collector. II. Provided, however, if the town clerk-tax collector is temporarily incapacitated before completing the collection of the taxes committed to him, or if any necessity may arise for such action, the deputy town clerk-tax collector shall serve during such incapacity. Said deputy shall possess the powers, perform the duties and be paid as the selectmen or town meeting shall decide. Source. 1969, 450:1. 1979, 410:12. 1983, 30:4, eff. July 11, 1983.
Propose a changeOverseers of public welfare shall keep full and accurate records of the assisted persons fully supported, the persons relieved and partially supported, and the travelers and vagrants lodged at the expense of their respective towns, together with the amounts paid by them for such support and relief, and shall make an annual return of the number of said persons supported and relieved, with the cost of such support and relief, to the department of health and human services, on or before July 1 in each year, on blanks furnished by said department. The commissioner of the department of health and human services may designate an overseer of public welfare to act on his behalf in the administration of old age assistance, aid to families with dependent children and aid to the permanently and totally disabled. Actions of such overseers shall be limited to assisting applicants to complete applications, verifying statements on applications and recertifying recipients as required by law. Source. 1901, 26:2. PL 47:20. RL 59:20. RSA 41:46. 1957, 198:2. 1975, 315:1. 1983, 291:1. 1995, 310:175, 181, 182, eff. Nov. 1, 1995.
Propose a changeThe board of supervisors of the checklist shall consist of 3 legal voters of the town. At the annual town election held in every even numbered year, the voters of each town shall elect, by ballot, one supervisor for a term of 6 years, provided that the supervisor elected at the state general election in 1974 shall serve until the annual town election in 1980, and that the supervisor elected at the state general election in 1976 shall serve until the annual town election in 1982. A city or town's legislative body may adopt a 3-year term for supervisors of the checklist, electing one each year over a 3 year cycle. Source. 1979, 410:18, eff. July 1, 1979. 2025, 166:1, eff. Sept. 13, 2025.
Propose a changeAny town at any annual meeting, under an article in the warrant for said meeting, may vote to elect by ballot one or more permanent constables or police chiefs or other police officers for full-time duty in said town and may rescind such action in like manner. No election of such permanent constable or police chief or police officer shall be held until the next succeeding annual meeting after the vote of the town. Any police chief or police officer or constable elected at an annual meeting may serve a one-year, 2-year, or 3-year term, as determined by the town at such annual meeting. Source. 1945, 147:1. RSA 41:47. 1995, 11:2, eff. June 11, 1995.
Propose a changeAny permanent constable or police officer who is either elected under the provisions of RSA 41:47 or appointed for full-time duty under the provisions of RSA 105:1, and who is in compliance with the requirements of RSA 106-L:6, shall continue to hold such office during good behavior, unless sooner removed for cause by the selectmen, after notice and hearing, or unless the town has rescinded its action as provided in RSA 41:47. Any such elected permanent constable or police officer shall be deemed to be a permanent policeman, and entitled to benefits under the provisions of RSA 103 if otherwise qualified. Source. 1945, 147:1. RSA 41:48. 1961, 153:1. 1983, 14:1, eff. June 5, 1983. 2017, 206:7, eff. Sept. 8, 2017.
Propose a changeIn any town which has full-time permanent police officer or officers, the selectmen, or other governing body, shall allow said officer or officers one day of rest in 8, without loss of pay. Source. 1945, 123:1, eff. May 19, 1945.
Propose a changeThe provisions of RSA 41:49 shall not affect the provisions of any city charter. Source. 1945, 123:2, eff. May 19, 1945.
Propose a changeRepealed by 1979, 410:2, IX, eff. July 1, 1979.
Propose a changeRepealed by 1979, 410:2, X, eff. July 1, 1979.
Propose a changeRepealed by 1979, 410:2, XI, eff. July 1, 1979.
Propose a changeRepealed by 1979, 410:2, XII, eff. July 1, 1979.
Propose a changeIf any person holding the office of town treasurer shall, by reason of illness, accident, absence from the state or other cause, become temporarily incapacitated and unable to perform the duties of his office, the selectmen may, unless the town has voted to adopt the provisions of RSA 41:29-a, declare a temporary vacancy and appoint an acting town treasurer to perform the duties of the office for a limited period of time, and fix his compensation and the amount of his bond. Said appointee shall be subject to the requirements and liabilities of such office during his term. Source. 1939, 160:1. RL 59:52. RSA 41:55. 1969, 61:2, eff. April 4, 1969.
Propose a changeIf any town fails to choose agents, overseers of the public welfare, firewards or any of them, or there is a vacancy in any of such offices, the selectmen shall discharge the duties and have the powers of such offices until the same are filled by election or appointment, as provided by law. Source. RS 34:4. CS 36:4. GS 37:4. GL 40:4. PS 43:40. PL 47:44. RL 59:50. RSA 41:56. 1957, 198:3.
Propose a changeA person elected or appointed to fill a vacancy in an office, or because there was no election at the annual meeting, shall qualify and succeed his immediate predecessor in the office, and possess the same powers, perform the same duties and be subject to the same liabilities as if he had been elected at an annual meeting. Source. RS 36:2. CS 38:2. GS 39:2. 1868, 1:8. GL 42:2. PS 43:41. PL 47:45. RL 59:51.
Propose a changeExcept as otherwise provided, the term of office of any appointed town officer shall begin upon his or her appointment and qualification for office and shall end upon the appointment and qualification of his or her successor. Source. 2010, 226:1, eff. Aug. 27, 2010.
Propose a changeAll books, records, papers, vouchers, and documents which shall be in the possession of any officer, committee, or board of officers of the town, and which are not needed elsewhere by them in the discharge of official duty, shall be deposited in the office of the town clerk, and shall be there kept and preserved by him as public records of the town. Provided that, if the office of the clerk is not equipped for the safe keeping of the said public records, the clerk may, with the approval of the selectmen, deposit such records in some other safe and suitable place. Source. PS 43:42. PL 47:46. 1931, 107:1. RL 59:53.
Propose a changeThe selectmen shall cause all books of public record belonging to the town to be well and strongly bound, and all papers and documents to be filed and arranged in an orderly manner convenient for reference and examination, and shall provide suitable fireproof safes or other means for their care and preservation, all at the expense of the town. Source. 1885, 74:1. PS 43:43. PL 47:47. RL 59:54.
Propose a changeThe selectmen may authorize and direct the town clerk to make, in suitable books, true copies of any of the public records of the town which have become so faded, worn out or otherwise defaced that in their judgment it is necessary they should be copied in order to insure the preservation of a proper record of the facts or instruments recorded. The town clerk shall attach thereto certificates of their correctness, and showing when, by whom and under what authority they were made, and shall also preserve the originals. Such copies shall have the same force and effect as the originals, and copies made therefrom may be used in evidence the same as if made from the originals, without showing the loss of the originals. Source. 1885, 59:1. PS 43:44. PL 47:48. RL 59:55.
Propose a changeNo town officer having the custody of its public records or documents shall loan the same or permit them to be taken from the place where they are usually kept except when necessary for the discharge of official duty or upon the summons of a court of competent authority; and they shall be open at all proper times for public inspection and examination. Source. 1885, 74:2. PS 43:45. PL 47:49. RL 59:56.
Propose a changeThe selectmen shall provide, at the expense of the town, suitable cases for the preservation of the laws, reports and other books and pamphlets received by the town from the state or others; and the town clerk shall arrange and keep them therein in such manner that they will be accessible and convenient for use. Source. PS 43:47. PL 47:50. RL 59:57.
Propose a changeWhenever a town officer goes out of office he shall deliver to his successor all records, books, pamphlets, papers and other things in his possession pertaining to the office. Source. PS 43:48. PL 47:51. RL 59:58.
Propose a changeThe secretary of state shall require town clerks or other town officials having the custody of town or parish records, plans, documents or public papers, prior to the year 1825, to deposit the same in his office in the state house at Concord, for the purpose of being copied and indexed. Such records shall be known as Ancient Records of Towns, Parishes and other Divisions of the State of New Hampshire. The expense of transportation thereof to and from the secretary's office, and the expense of copying and indexing the same, shall be borne by the state, and paid upon the warrant of the governor, from any moneys in the treasury not otherwise appropriated. After the same have been copied they shall be returned to the officials of the towns from which they were received. Source. 1913, 137:1. PL 47:52. RL 59:59.
Propose a changeAny person having an unrecorded document pertaining to the affairs of public importance of any town, parish or division of the state, prior to the year 1825, may submit the same to the secretary of state, with his affidavit of the source from which it was received, and, if it be found to come within such classification, the secretary of state may cause the same to be recorded and indexed with the Ancient Records of Towns, Parishes and other Divisions of the State of New Hampshire, pertaining to such subdivision of the state, and shall record said affidavit therewith, and file the original affidavit in his office. Source. 1913, 137:2. PL 47:53. RL 59:60.
Propose a changeCopies of such records, duly attested and certified by the secretary of state over the state's seal, shall be as competent evidence in any court within this state as the original record or document would be if produced by the legal custodian thereof. Source. 1913, 137:3. PL 47:54. RL 59:61.
Propose a changeAny report, form or assurance required to be submitted to the state by a town officer which requires the submitting officer to certify to the accuracy of information it contains shall use a statement for the certification in a form substantially similar to the following: "The information submitted on this form is a true and accurate statement to the best of my personal knowledge and belief based on the information available to me at the time entered hereon and no information is presently known by me to exist which leads me to believe or suspect otherwise." Source. 1977, 278:1, eff. Aug. 21, 1977.
Propose a changeAll municipal records as defined in RSA 33-A:1, IV belong to the public in perpetuity and shall not be destroyed, maliciously damaged or retained by any person not entitled to keep them. Municipal records shall be destroyed only with the approval of the municipal records board established under RSA 33-A:4-a. Any natural person who violates this section shall be guilty of a misdemeanor and any other person shall be guilty of a felony. Source. 1977, 358:6, eff. July 1, 1977.
Propose a change