New Hampshire § 31:94-c Authorization to Use Accounting Period

New Hampshire Statutes

§ 31:94-c — Authorization to Use Accounting Period

New Hampshire § 31:94-c

Title IIITOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES

Ch. 31POWERS AND DUTIES OF TOWNS

SubdivisionMiscellaneous

This text of New Hampshire § 31:94-c (Authorization to Use Accounting Period) 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. § 31:94-c (2026).

Text

Any town, city or county which adopts the provisions of RSA 31:94-a may budget their receipts and expenditures, raise and appropriate revenues, and assess taxes on the basis of a single 18 month accounting period running from January 1 of the calendar year following adoption and ending June 30 of the next following year. Thereafter, they shall operate their fiscal affairs on the basis of a 12 month accounting period running from July 1 to June 30 of the next following year.

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Any town, city or county which adopts the provisions of RSA 31:94-a may budget their receipts and expenditures, raise and appropriate revenues, and assess taxes on the basis of a single 18 month accounting period running from January 1 of the calendar year following adoption and ending June 30 of the next following year. Thereafter, they shall operate their fiscal affairs on the basis of a 12 month accounting period running from July 1 to June 30 of the next following year.