New Hampshire § 52:16 Taxation, Procedure

New Hampshire Statutes

§ 52:16 — Taxation, Procedure

New Hampshire·Title III TOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES·Ch. 52 VILLAGE DISTRICTS

I.Whenever the district votes to raise money by taxation or otherwise for any of its purposes, the clerk shall, within 20 days thereafter, deliver a certified copy of such vote to the selectmen of each town which contains any part of the district and to the commissioner of revenue administration. Whether or not the district is situated wholly within one town, the selectmen of each town shall assess the tax on that part of the district lying within their own town and commit it to the collector of taxes from their own town. The collectors shall then collect the tax as required by law. The selectmen may make such assessments in the manner provided under RSA 76:4.

II.In the case of districts with annual budgets of less than $200,000, the town treasurer shall distribute the amount of taxes co

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I. Whenever the district votes to raise money by taxation or otherwise for any of its purposes, the clerk shall, within 20 days thereafter, deliver a certified copy of such vote to the selectmen of each town which contains any part of the district and to the commissioner of revenue administration. Whether or not the district is situated wholly within one town, the selectmen of each town shall assess the tax on that part of the district lying within their own town and commit it to the collector of taxes from their own town. The collectors shall then collect the tax as required by law. The selectmen may make such assessments in the manner provided under RSA 76:4.
II. In the case of districts with annual budgets of less than $200,000, the town treasurer shall distribute the amount of taxes collected and held in trust by the town under paragraph I to the district treasurer no later than December 31 of each calendar year, unless otherwise agreed to in writing by the town and district treasurers. In the case of districts with annual budgets of $200,000 or more, the town treasurer shall distribute the amount of taxes collected and held in trust by the town under paragraph I by distributing to the district treasurer all taxes collected in any given calendar month by the end of the next following month, unless otherwise agreed to in writing by the town and district treasurers. The town treasurer, furthermore, shall turn over to the district treasurer all interest earned on district tax revenues held in trust by the town and all interest collected by the town on the account of any delinquent district taxpayers' district taxes in the same manner as the tax revenues are distributed.

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Legislative History

1849, 852:7. CS 116:7. GS 97:4. 1874, 11:1. GL 107:4. PS 53:11. PL 57:15. RL 70:15. RSA 52:16. 1975, 138:1. 1977, 11:1. 1991, 90:1. 1992, 274:1. 2010, 262:8, eff. Sept. 4, 2010.