New Hampshire Statutes

§ 41:38 — Deputy; Temporary Incapacity of Tax Collector

New Hampshire § 41:38
JurisdictionNew Hampshire
Title IIITOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES
Ch. 41CHOICE AND DUTIES OF TOWN OFFICERS
SubdivisionCollectors of Taxes

This text of New Hampshire § 41:38 (Deputy; Temporary Incapacity of Tax Collector) 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. § 41:38 (2026).

Text

I.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.

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Legislative History

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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Bluebook (online)
New Hampshire § 41:38, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/41/41%3A38.