New Hampshire § 21-J:22 Expenses of Audit

New Hampshire Statutes

§ 21-J:22 — Expenses of Audit

New Hampshire § 21-J:22

Title ITHE STATE AND ITS GOVERNMENT

Ch. 21-JDEPARTMENT OF REVENUE ADMINISTRATION

SubdivisionMunicipal and Property Division

This text of New Hampshire § 21-J:22 (Expenses of Audit) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 21-J:22 (2026).

Text

All reasonable expenses incurred by the department in conducting an audit shall be paid in the first instance from the appropriation for the department, but each county, city, town, school district, village district or precinct shall, upon notification by the commissioner of the amount due, reimburse it for such reasonable expenses as follows:

I.Each county and city shall make reimbursement for all such reasonable expenses including salaries of members of the department for such time as said members have spent in said audit.

II.Each town, school district, village district or precinct having an equalized valuation of $1,500,000 or more shall make reimbursement as provided in paragraph I.

III.Each town, school district, village district or precinct having an equalized valuation of less th

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All reasonable expenses incurred by the department in conducting an audit shall be paid in the first instance from the appropriation for the department, but each county, city, town, school district, village district or precinct shall, upon notification by the commissioner of the amount due, reimburse it for such reasonable expenses as follows:
I. Each county and city shall make reimbursement for all such reasonable expenses including salaries of members of the department for such time as said members have spent in said audit.
II. Each town, school district, village district or precinct having an equalized valuation of $1,500,000 or more shall make reimbursement as provided in paragraph I.
III. Each town, school district, village district or precinct having an equalized valuation of less than $1,500,000 shall make reimbursement for all reasonable expenses incurred in the audit including 1/2 of the salaries of members of the department for such time as the members have spent in said audit; provided, however, that in special cases where reimbursement under paragraphs II and III would result in hardship or in case of unusual circumstances, the commissioner is authorized to make such adjustment of said payments as he may deem to be for the best interests of the municipality concerned. The reimbursement shall be credited to the appropriation for the department.