RSA 35 Capital Reserve Funds of Counties, Towns, Districts, and Water Departments
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Change 1
35:1 Establishment of Reserves Authorized.
Any town, school district, village district, or county, as provided by RSA 35:3 may raise and appropriate money for the establishment of a capital reserve fund for the financing of all or part of the cost of: I. The construction, reconstruction or acquisition of a specific capital improvement, or the acquisition of a specific item or specific items of equipment; or II. The construction, reconstruction, or acquisition of a type of capital improvement or the acquisition of a type of equipment; or III. A reappraisal by appraisers of the department of revenue administration or such other appraisers, appraisal firms or corporations approved by the commissioner of revenue administration, of the real estate in such town for tax assessment purposes; or III-a. The acquisition of land; or IV. The acquisition of a tax map of said town; or V. Extraordinary legal fees and expenses related to present or foreseeable litigation involving the town or its officers and employees; or VI. Municipal and regional transportation improvement projects including engineering, right-of-way acquisition and construction costs of transportation facilities, and for operating and capital costs for public transportation. Source. 1943, 160:1. RSA 35:1. 1973, 51:2. 1983, 42:2. 1985, 285:2, eff. Aug. 10, 1985. 1998, 4:3, eff. May 17, 1998.
35:1 Establishment of Reserves Authorized.
Any town, school district, village district, or county, as provided by RSA 35:3 may raise and appropriate money for the establishment of a capital reserve fund for the financing of all or part of the cost of: I. The construction, reconstruction or acquisition of a specific capital improvement, or the acquisition of a specific item or specific items of equipment; or II. The construction, reconstruction, or acquisition of a type of capital improvement or the acquisition of a type of equipment; or III. A reappraisal by appraisers of the department of revenue administration or such other appraisers, appraisal firms or corporations approved by the commissioner of revenue administration, of the real estate in such town for tax assessment purposes; or III-a. The acquisition of land; or IV. The acquisition of a tax map of said town; or V. Extraordinary legal fees and expenses related to present or foreseeable litigation involving the town or its officers and employees; or VI. Municipal and regional transportation improvement projects including engineering, right-of-way acquisition and construction costs of transportation facilities, and for operating and capital costs for public transportation. Source. 1943, 160:1. RSA 35:1. 1973, 51:2. 1983, 42:2. 1985, 285:2, eff. Aug. 10, 1985. 1998, 4:3, eff. May 17, 1998.
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