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sha256 44de719addca2cb74cc10610d3621963bbf75cfba2e86820f2ec7ff768b14d45
No one has proposed a change to this act yet.
The property tax rates of cities and towns shall be set in accordance with the provisions of RSA 21-J:34-37. Source. 1878, 73:4. GL 61:4. PS 43:14. PL 47:19. RL 59:19. 1951, 37:1. RSA 41:15. 1955, 155:1. 1963, 120:1. 1973, 544:8. 1983, 80:1. 1987, 285:3, eff. July 1, 1987.
Propose a changeRepealed by 1987, 285:6, I, eff. July 1, 1987.
Propose a changeRepealed by 1987, 285:6, II, eff. July 1, 1987.
Propose a changeEvery town at the annual meeting shall choose, by ballot, a town clerk, who shall record all votes passed by the town while she or he remains in office, and discharge all the duties of the office according to law. The position of town clerk shall be elected regardless of the form of government established under RSA 49-D. Source. RS 34:1. CS 36:1. GS 37:1. GL 40:1. PS 43:1. 1921, 18:1. PL 47:1. RL 59:1. RSA 41:16. 1979, 376:9, eff. Aug. 22, 1979. 2023, 213:2, eff. Oct. 3, 2023.
Propose a changeRepealed by 1993, 68:5, III, eff. June 22, 1993.
Propose a changeI. At any annual town meeting under an article in the warrant, the voters may vote to determine if they are in favor of having a 3-year term for town clerk. The governing body will determine whether the vote will be by official ballot or by special ballot. If the town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the town clerk from one year to 3 years, beginning with the term of the town clerk to be elected at next year's regular town meeting?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides the vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used to determine the vote of the town. If a majority of those voting on the question vote in favor of a 3-year term, at the next annual meeting after the vote of approval, the town shall elect a town clerk, for the 3-year term. The duties and bond of the town clerk for a 3-year term are the same as for a one-year term under RSA 41:16. II. After a 3-year term for town clerk has been established, at any subsequent annual town meeting, under an article in the warrant, the voters may vote to determine if they are in favor of continuing to have a 3-year term for the town clerk. The governing body shall determine whether the vote will be by official ballot or by special ballot. If the town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the town clerk from 3 years to one year, beginning at the end of the 3-year term of the town clerk elected this year (last year or 2 years ago)?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides the vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used during the open, business session of the town meeting to determine the vote of the town. If a majority of those voting on the question do not vote in favor of continuing the 3-year term, then at the subsequent annual town meeting occurring at the completion of the most recently elected town clerk's 3-year term, the voters shall elect a clerk for a one-year term. III. [Repealed.] Source. 1969, 257:2. 1979, 410:9. 1993, 68:2, 5, IV, eff. June 22, 1993.
Propose a changeThe governing body may institute proceedings to remove a town clerk 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-A, 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 261:165. 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 town clerk as follows: I. The governing body shall notify the town clerk 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 town clerk 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 town clerk 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 town clerk from office as provided in paragraph V. III. Within 20 days of receiving the town clerk's written response, the governing body shall provide written notification to the town clerk and commissioner of the department of revenue administration of its decision to proceed or not to proceed to remove the town clerk from office. IV. Within 10 days of receiving the written notification in paragraph III, the town clerk 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 town clerk's response and hearing, if any, and if the governing body determines that removal of the town clerk is justified, the governing body may remove the town clerk by written notice to the town clerk 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 669:65. 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. 1868, 26:3. 1874, 85:1. GL 40:9. PS 43:7. PL 47:14. RL 59:13. RSA 41:16-c. 1977, 322:2. 1993, 181:2. 2004, 184:1, eff. Jan. 1, 2005.
Propose a changeIf the town clerk shall be absent from any town business meeting and there is no deputy clerk to act in his stead, the town shall choose by unofficial ballot by majority vote a town clerk pro tempore who shall be sworn and shall perform all the duties of the town clerk for that business meeting. Source. GS 39:13. GL 42:13. PS 43:2. PL 47:2. RL 59:2. RSA 41:17. 1979, 410:11, eff. July 1, 1979.
Propose a changeEach town may have a deputy town clerk who shall be qualified in the same manner as the town clerk and who shall perform all the duties of the town clerk in case of his or her absence by sickness, resignation, or otherwise subject to the provisions of RSA 669:65. A deputy town clerk appointed hereunder shall be appointed by the elected town clerk with the approval of the selectmen. Source. 1899, 90:1. PL 47:3. RL 59:3. RSA 41:18. 1991, 71:1. 2000, 308:1. 2002, 97:1, eff. July 2, 2002.
Propose a changeEvery town clerk, after the annual elections, shall report the names and post office addresses of each town officer required to be reported to the commissioner of revenue administration. The commissioner shall adopt rules under RSA 541-A stating the title of each town officer to be reported and the form and content of each report. If any town officer required to be reported has not been chosen or appointed at that time the town clerk shall promptly make a like report when such officer is chosen or appointed so that the commissioner of revenue administration shall at all times be informed of the names and mailing addresses of all such town officers. Source. 1889, 17:1. 1891, 7:10. PS 43:3. PL 47:4. RL 59:4. RSA 41:19. 1965, 34:1. 1973, 544:8. 1991, 269:8, eff. July 1, 1991.
Propose a changeHe shall, within 30 days after the annual town meeting, report to the assistant state librarian the name of any public library within the city or town; the names and post-office addresses of all the officers of each; the town, person or persons in whom the ownership of said library is vested; for whom the use is provided; and the number of volumes owned by said library. He shall make like report of the names of officers elected or appointed at any other time, immediately after their election or appointment; and, if there is no public library within the town, he shall annually, within said time, notify the assistant state librarian of the fact. Source. 1893, 31:1. PL 47:5. 1933, 69:1. RL 59:5. 1943, 90:4, eff. Mar. 30, 1943.
Propose a changeFor the purposes of this chapter, every library regularly open to the public, or to some portion of the public, with or without limitations, shall be considered a public library, whether its ownership is vested in the town, in a corporation, in an organized association, or in individuals. Source. 1893, 31:1. PL 47:7. PL 59:6.
Propose a changeThe chairmen of boards of selectmen, of school boards, village commissioners, and all other public officers of a town organization shall promptly supply the town clerk of their respective places of office with 2 copies of any report made by them and printed, and such city or town clerk shall, without delay, forward 2 copies of the same to the state library. Source. 1893, 31:4. PL 47:8. RL 59:7. RSA 41:22. 1977, 220:1, eff. Aug. 14, 1977.
Propose a changeAny town clerk or other public officer, or the officer or owner of any public library, failing to comply with the foregoing provisions of this subdivision, shall be guilty of a violation. Source. 1893, 31:5. PL 47:9. RL 59:8. RSA 41:23. 1973, 531:11, eff. Oct. 31, 1973 at 11:59 p.m.
Propose a changeThe town clerk shall furnish, to any person requesting it and tendering pay therefor, an attested copy of any public record in his custody; and for neglect or refusal to do so he shall be guilty of a violation. Source. PS 43:46. PL 47:11. RL 59:9. RSA 41:24. 1973, 531:12, eff. Oct. 31, 1973 at 11:59 p.m.
Propose a changeI. Town clerks shall be entitled to a minimum fee of $2 for recording a bill of conditional sale, a personal property mortgage or for a copy of any public records in his or her custody except copies of vital statistics, for recording writs of attachment, discharging a mortgage on the margin of a record or for recording an assignment thereof, provided, however, that each town, at the annual town meeting, may determine the rate and amount of compensation, in lieu of statutory fees, in combination with a portion of statutory fees or just statutory fees, to be allowed to the town clerk for his or her services. II. Town clerks shall deposit all fees received with the town treasurer or in a municipal account controlled by the town treasurer at least monthly, or as directed by the selectmen, for the use of the town. In the event that any portion of the town clerk's compensation consists of statutory fees, the clerk shall submit an invoice for the amount of those fees to the treasurer, who shall pay out that amount to the clerk, notwithstanding RSA 32. Source. 1953, 230:1. RSA 41:25. 1971, 512:4. 1973, 199:1. 2003, 100:1, eff. Aug. 5, 2003.
Propose a changeEvery town, except those towns that have voted to appoint a town treasurer under RSA 41:26-e, shall choose a treasurer by ballot at the annual meeting. Source. CS 36:4. GS 37:4. GL 40:5. PS 43:17. PL 47:21. RL 59:21. 2007, 35:1, eff. July 13, 2007.
Propose a changeRepealed by 1993, 68:5, V, eff. June 22, 1993.
Propose a changeI. At any annual town meeting under an article in the warrant, the voters may vote to determine if they are in favor of having a 3-year term for the elected town treasurer. The governing body shall determine whether the vote will be by official ballot or by special ballot. If the town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the elected town treasurer from one year to 3 years, beginning with the term of the town treasurer to be elected at next year's regular town meeting?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides such vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used to determine the vote of the town. If a majority of those voting on the question vote in favor of a 3-year term at the next annual meeting after the vote of approval, the town shall elect a town treasurer for the 3-year term. II. After a 3-year term for town treasurer has been established, at any subsequent annual town meeting, under an article in the warrant, the voters may vote to determine if they are in favor of continuing to have a 3-year term for the elected town treasurer. The governing body shall determine whether the vote will be by official ballot or by special ballot. If the town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the elected town treasurer from 3 years to one year, beginning at the end of the 3-year term of the elected town treasurer elected this year (last year or 2 years ago)?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides such vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used during the open, business session of the town meeting to determine the vote of the town. If a majority of those voting on the question do not vote in favor of continuing the 3-year term, then at the subsequent annual town meeting occurring at the completion of the most recently elected town treasurer's 3-year term, the voters shall elect a treasurer for a one-year term. III. [Repealed.] Source. 1969, 257:3. 1979, 410:10. 1993, 68:3, 5, VI. 2007, 35:2, eff. July 13, 2007.
Propose a changeRepealed by 1979, 410:2, VI, eff. July 1, 1979.
Propose a changeThe governing body may institute proceedings to remove the elected treasurer 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. 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 treasurer as follows: I. The governing body shall notify the elected treasurer 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 elected treasurer 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 elected treasurer 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 elected treasurer from office as provided in paragraph V. III. Within 20 days of receiving the elected treasurer's written response, the governing body shall provide written notification to the elected treasurer and commissioner of the department of revenue administration of its decision to proceed or not to proceed to remove the treasurer from office. IV. Within 10 days of receiving the written notification in paragraph III, the elected treasurer 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 elected treasurer's response and hearing, if any, and if the governing body determines that removal of the elected treasurer is justified, the governing body may remove the treasurer by written notice to the elected treasurer 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 669:69. 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. 1979, 327:1. 1993, 181:3. 2004, 184:4. 2007, 35:3, eff. July 13, 2007.
Propose a changeAny town may, under an article in the warrant for the annual town meeting, vote to authorize the appointment rather than the election of a town treasurer. Such appointment shall be made in accordance with RSA 669:17-d by either the board of selectmen, or in the case of a town operating under RSA 37 upon recommendation of the town manager with approval of the board of selectmen. Whenever the selectmen or manager appoint the treasurer, such appointment shall be made in writing and shall include the compensation to be paid. Any town may rescind the vote to appoint a town treasurer under an article in the warrant for the annual town meeting. If such article to rescind the appointment of a treasurer is approved, then the town shall reinstate the office of elected treasurer and shall fill the vacancy in accordance with RSA 669:69. Source. 2007, 35:4, eff. July 13, 2007.
Propose a changeIf any town, at the annual meeting, shall fail to elect a treasurer and fail to adopt the provisions of RSA 41:26-e, it shall be the duty of the selectmen to appoint a treasurer within 6 days thereafter, to hold office during their pleasure or until another is chosen or appointed and qualified in his or her stead; and they shall fix the appointed treasurer's compensation and make a written contract with him or her in relation to it. Source. 1850, 993:2. CS 36:6. GS 37:6. 1868, 1:9. GL 40:5; 42:8. PS 43:18. PL 47:22. RL 59:22. 2007, 35:5, eff. July 13, 2007.
Propose a changeRepealed by 1979, 376:10, eff. Aug. 22, 1979.
Propose a changeI. The town treasurer shall have custody of all moneys belonging to the town, and shall pay out the same only as follows: (a) Upon orders of the selectmen in a public meeting or by a noncontemporaneously signed manifest signed by a majority of the board; or, (b) In the case of a conservation fund established pursuant to RSA 36-A:5, upon the order of the conservation commission; or (c) In the case of a heritage fund established pursuant to RSA 674:44-d upon the order of the heritage commission; or (d) In the case of fees held pursuant to RSA 673:16, II, upon the order of the local land use board or its designated agent; or (e) In the case of a recreation revolving fund established pursuant to RSA 35-B:2, upon the order of the recreation or park commission; or (f) In the case of fees deposited by the town clerk pursuant to RSA 41:25, upon the invoice of the town clerk, or other board or body designated by the town to expend such a fund. II. The treasurer shall deposit all such moneys in participation units in the public deposit investment pool established pursuant to RSA 6:45 or in federally insured banks chartered under the laws of New Hampshire or the federal government with a branch within the state, except that funds may be deposited in federally insured banks outside the state if such banks pledge and deliver to a third party custodial bank or the federal reserve bank collateral security for such deposits of the following types: (a) United States government obligations; (b) United States government agency obligations; or (c) Obligations of the state of New Hampshire in value at least equal to the amount of the deposit in each case. III. The town treasurer shall keep in suitable books provided for the purpose a fair and correct account of all sums received into and paid from town treasury, and of all notes given by the town, with the particulars thereof. At the close of each fiscal year, the treasurer shall make a report to the town and to the department of revenue administration, giving a particular account of all his or her financial transactions during the year and account balances at year end. The treasurer shall furnish to the selectmen statements from the treasurer's books, and submit the books and vouchers to them and to the town auditors for examination, whenever so requested. IV. Whenever the town treasurer has in custody an excess of funds which are not immediately needed for the purpose of expenditure, the town treasurer shall invest the same in accordance with the investment policy adopted by the selectmen under RSA 41:9, VII. The treasurer may invest in the public deposit investment pool established pursuant to RSA 6:45, or in deposits, including money market accounts, or certificates of deposit, or repurchase agreements, and all other types of interest bearing accounts, of federally insured banks authorized to accept deposits under RSA 6:8, I and I-a, or in obligations fully guaranteed as to principal and interest by the United States government. The obligations may be held directly or in the form of securities of or other interests in any open-end or closed-end management-type investment company or investment trust registered under 15 U.S.C. section 80a-1 et seq., if the portfolio of the investment company or investment trust is limited to such obligations and repurchase agreements fully collateralized by such obligations. V. (a) The treasurer shall insure that prior to acceptance of any moneys for deposit or investment, including repurchase agreements, the federally insured bank shall make available at the time of such deposit or investment an option to have such funds secured by collateral having a value at least equal to the amount of such funds. Such collateral shall be segregated for the exclusive benefit of the town. Only securities defined by the bank commissioner as provided by rules adopted pursuant to RSA 383-B:3-301(e) shall be eligible to be pledged as collateral. (b) As an alternative to the option of collateralization for excess funds provided in subparagraph (a), the town treasurer may also invest public funds in interest-bearing deposits which meet all of the following conditions: (1) The funds are initially invested through a federally insured bank authorized to accept deposits under RSA 6:8, I and I-a, selected by the treasurer. (2) The selected bank arranges for the redeposit of funds which exceed the federal deposit insurance limitation of the selected bank in deposits in one or more federally insured financial institutions located in the United States, for the account of the treasurer. (3) The full amount of principal and any accrued interest of each such deposit is covered by federal deposit insurance. (4) The selected bank acts as custodian with respect to each such deposit for the account of the treasurer. (5) On the same date that the funds are redeposited by the selected bank, the selected bank receives an amount of deposits from customers of other federally insured financial institutions equal to or greater than the amount of the funds initially invested through the selected bank by the treasurer. VI. The treasurer may delegate deposit, investment, recordkeeping, or reconciliation functions to other town officials or employees provided such delegation is in writing and includes written procedures acceptable to the selectmen, or in the case of a town operating under RSA 37, to the town manager, and is agreeable to all parties involved. However any such delegation shall only be made to a town official or employee bonded in accordance with RSA 41:6 and rules adopted by the commissioner of revenue administration under RSA 541-A. Such delegation shall not eliminate the responsibility of the treasurer to comply with all statutory duties required by law. VII. The treasurer shall ensure that all moneys remitted shall be deposited at least on a weekly basis, or daily whenever funds remitted from all departments collectively totals $1,500 or more. Such deposit function may be delegated pursuant to paragraph VI. However, failure to ensure that funds are being deposited on a timely basis as required by this paragraph shall be cause for immediate removal from office pursuant to RSA 41:26-d. In any municipality where there is either no bank or other depository institution within the municipality the treasurer shall make deposits consisting of funds remitted from all departments and collectively totaling $1,500 or more on a weekly basis or more frequently as directed by the board of selectpersons in the investment policy adopted pursuant to RSA 41:9, VII. Source. 1869, 26:2-4. GL 40:8. 1883, 111:1. PS 43:20. PL 47:24. 1931, 177:3. 1939, 170:2. RL 59:24. RSA 41:29. 1959, 197:3. 1971, 158:1. 1973, 490:1. 1977, 139:1. 1987, 318:3. 1991, 268:8; 377:6; 383:9. 1992, 64:3. 1993, 161:2. 1996, 209:10. 1997, 208:8. 1998, 40:2. 2003, 100:2. 2007, 35:6; 246:3, 4. 2008, 120:25; 174:5. 2009, 14:1. 2010, 7:3, eff. July 3, 2010. 2013, 97:3, eff. Aug. 19, 2013; 124:1, eff. Aug. 24, 2013. 2015, 272:43, eff. Oct. 1, 2015. 2021, 65:14-16, eff. Aug. 3, 2021. 2023, 36:2, eff. July 16, 2023.
Propose a changeEach town may have a deputy treasurer who shall be qualified in the same manner as the town treasurer and who shall perform all the duties of the town treasurer in case of the treasurer's absence by sickness, resignation, or otherwise. A deputy treasurer shall be appointed by the town treasurer with the approval of the board of selectmen. Source. 1969, 61:1. 1979, 376:11. 1994, 70:1, eff. July 5, 1994.
Propose a changeTown notes shall be signed by a majority of the selectmen and countersigned by the treasurer. Source. 1869, 26:1. GL 40:7. PS 43:22. PL 47:25. RL 59:25.
Propose a changeRepealed by 2010, 262:9, eff. Sept. 4, 2010.
Propose a changeFinancial audits play a fundamentally vital role in helping to preserve the integrity of the public finance functions and by maintaining citizens' confidence in their elected leaders. Properly performed audits provide independent assurance that financial information presented is reliable. Source. 2010, 262:1, eff. Sept. 4, 2010.
Propose a changeAny municipality that has not hired an auditor under RSA 21-J:19 shall, at the annual meeting, under an article in the warrant, choose one or more auditors. The terms of office shall be staggered so that after the year of adoption one auditor shall be chosen for a term of office for the same number of years as there are auditors on the board, provided however that in the year of adoption the members of the board shall be chosen for varying terms so that the term of one member shall expire in the next succeeding year, the term of the second member, the next year, and so on for the number of years as there are members of the board. The auditor or board of auditors shall perform the duties under RSA 41:31-c and RSA 41:31-d. If a municipality has adopted an official ballot for the election of its officers, the election of an auditor or board of auditors shall not take place until the annual meeting following the meeting at which the provisions of this section are adopted. Source. 2010, 262:1, eff. Sept. 4, 2010.
Propose a changeI. All municipalities shall annually, or more often as necessary, conduct an audit of the accounts of any officer or agent handling funds of the municipality. Elected auditors conducting such audits shall follow audit procedures in rules adopted by the commissioner pursuant to RSA 541-A. II. Any municipality, or any political subdivision exclusively within a municipality, with a population of fewer than 750 as of the most recent federal census, provided a financial statement audit is not required by another law, regulation, or contract, may, not less than 45 days before the end of the fiscal year, petition the commissioner to waive the annual audit requirement for that fiscal year and provide an alternative plan for reviewing the municipality's financial accounts. If the commissioner approves the scope of services as proposed by the municipality, such services shall be completed by either the locally elected auditor or a CPA. If the commissioner does not approve or no alternative procedures or scope of services is provided by the municipality, then the commissioner shall determine the appropriate scope of services. Source. 2010, 262:1, eff. Sept. 4, 2010.
Propose a changeI. A complete report of any audit or procedure conducted under RSA 41:31-c shall, upon completion, be made available to the public in accordance with RSA 21-J:19. II. Unless otherwise required by law, within 10 days of the acceptance by the governing body of any completed audit, a complete copy of the audit and any accompanying management letter shall be submitted to the commissioner by the governing body. If the governing body has not accepted the audit and any applicable adjustments within 45 days of its receipt, the audit as received or adjusted and any accompanying management letter shall be submitted to the commissioner by the governing body with an explanation for non-acceptance. The governing body may, for good cause, petition the commissioner for an extension of time for submittal. Source. 2010, 262:1, eff. Sept. 4, 2010.
Propose a changeRepealed by 1979, 410:2, VII, eff. July 1, 1979.
Propose a changeAny town may, under an article in the warrant for the annual town meeting vote to elect a board of 2 or more auditors for the terms as herein provided. The terms of office shall be staggered so that after the year of adoption one auditor shall be chosen for a term of office for the same number of years as there are auditors on the board, provided however that in the year of adoption the members of the board shall be chosen for varying terms so that the term of one member shall expire in the next succeeding year, the term of the second member, the next year, and so on for the number of years, as there are members on the board. If a town has adopted an official ballot for the election of its officers the election of a board of auditors shall not take place until the annual town meeting following the town meeting at which the provisions of this section are adopted. Source. 1959, 82:1. 2011, 4:1, eff. April 25, 2011.
Propose a changeEach town, at the annual meeting, may determine the rate or amount of compensation to be allowed the collector of taxes for his services. Such compensation may be based upon statutory fees, a fixed compensation in lieu of statutory fees, a fixed compensation and statutory fees, or a fixed compensation and a portion of statutory fees. In the event that the collector of taxes is paid a compensation in lieu of statutory fees or a percentage of statutory fees, all remaining statutory fees shall be paid to the town treasurer at least monthly, or as directed by the selectmen, for the use of the town. Whenever the selectmen appoint the collector, such appointment shall be made prior to April 1 and they shall make a written contract with him in relation to to his compensation. Source. RS 36:5. CS 38:5. GS 39:5. GL 42:5. PS 43:26. PL 47:28. RL 59:28. 1945, 2:1. RSA 41:33. 1973, 200:1. 1977, 46:1, eff. June 11, 1977.
Propose a changeRepealed by 1979, 376:12, eff. Aug. 22, 1979.
Propose a changeI. Every collector of taxes shall keep in suitable books a fair and correct account in detail of the taxes due, collected, and abated, and of all property sold for nonpayment of taxes, which books shall be public records. A tax collector shall remit all money collected to the town treasurer, or to the town treasurer's designee as provided by RSA 41:29, VI, at least on a weekly basis, or daily whenever tax receipts total $1,500 or more. The collector shall make final payment to the town treasurer of all moneys collected within 10 days after the close of the town's fiscal year. Failure to remit collections on a timely basis as required by this paragraph shall be cause for immediate removal from office under RSA 41:40. He or she shall submit the tax books and lists to the treasurer and selectmen for inspection and computation when requested so to do and if they discover any errors therein they shall immediately notify the town auditors thereof; and the auditors shall promptly examine the collector's records and make a written report to the selectmen and the department of revenue administration of their findings, conclusions, and recommendations. The collector shall be at a usual place of business, or any other place, at least one day each month for at least 2 hours continuously for the transaction of tax business, which time and place shall be printed upon the tax bills sent out by the collector. The collector shall make a written report to the town at the end of each fiscal year which shall contain the amount of the taxes committed to him or her to collect; the amount of taxes collected, together with interest thereon; the amount of discounts allowed; the amount of taxes abated; the total amount of uncollected taxes; and an account of all sales of real estate to collect taxes. Upon written request therefor the collector shall provide the selectmen with an itemized list of the uncollected taxes at the end of the fiscal year. II. A tax collector may use automatic or electronic data processing equipment in performing his duty to keep fair and correct tax accounts. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the use of such equipment and the form for such accounts. Source. 1869, 26:3, 4. 1874, 85:1. GL 40:9. PS 43:28. PL 47:30. 1935, 79:1. RL 59:31. 1951, 173:1. RSA 41:35. 1965, 27:1. 1967, 111:1. 1969, 138:1. 1973, 544:8. 1975, 418:1. 1977, 56:1. 1981, 128:5. 2007, 246:5. 2011, 19:1, eff. June 24, 2011.
Propose a changeWhenever the term of office of a collector of taxes shall end, from whatever cause, his powers and authority shall cease and terminate and devolve upon his successor whenever he is elected or appointed. The selectmen shall cause an audit of his accounts to be made promptly and they shall make and commit to his successor new warrants directing him to collect the taxes therein committed to him. All books, records and papers of the outgoing collector shall be delivered to the selectmen by every person having possession thereof, and the selectmen shall deliver those needed for his work to the successor collector, and those not needed by the successor collector to the town clerk for care and preservation. The successor collector, whether appointed or elected, shall comply with all the requirements for a collector of taxes, and shall have full power and authority to perform all the acts and do all the things that his predecessor could have done had he remained in office, or that by law are given and granted to collectors of taxes. Source. 1866, 4223:1. GS 39:8. GL 42:7. PS 43:29. PL 47:31. RL 59:32. 1943, 132:1. RSA 41:36. 1965, 22:1, eff. May 24, 1965.
Propose a changeRepealed by 1979, 410:2, VIII, eff. July 1, 1979.
Propose a changeI. The tax collector shall appoint a deputy, with the approval of the selectmen, who shall be sworn, give bond, have the powers of tax collectors and may be removed at the pleasure of the tax collector. The deputy shall perform such duties as are assigned to him by the tax collector. II. Provided, however, if the 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 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. RS 45:19. CS 48:19. GS 54:19. GL 58:19. PS 60:20. 1925, 61:1. PL 66:41. RL 80:42. 1945, 7:2. RSA 41:38. 1979, 376:14. 1983, 30:1, eff. July 11, 1983.
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