reglab/housing_qa huggingface dataset:
NH Rev Stat § 31-A:5 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 31-A - Return of Revenue to Cities and Towns|Section 31-A:5 - Time of Payment.

[RSA 31-A:5 suspended by 2021, 91:48 for the biennium ending June 30, 2023.]|    31-A:5 Time of Payment. –||Payment of revenues returnable to the city and towns shall be made as follows:||I. In 1970, the state treasurer shall pay over to each city or town the amount due to it on December 15, 1970.||II. (a) If a city or town has adopted a fiscal year ending in June, the state treasurer in the year 1983 shall make payments in installments as follows: 1/4 on March 15; 1/4 on June 15; and 1/2 on December 15. There is hereby appropriated for such fiscal year a sum sufficient to make the payments provided for by this section. The governor is authorized to draw his warrant for the sums appropriated by this section out of any money in the treasury not otherwise appropriated.||(b) If a city or town adopted a fiscal year ending in June, the state treasurer in the year 1984 shall make payments in installments as follows: 1/4 on June 15; 1/4 on July 15; and 1/2 on December 15. There is hereby appropriated for such fiscal year a sum sufficient to make the payments provided for by this section. The governor is authorized to draw his warrant for the sums appropriated by this section out of any money in the treasury not otherwise appropriated.||(c) If a city or town has adopted a fiscal year ending in June, the state treasurer, starting with the year 1985 and each year thereafter, shall make payments in installments as follows: 1/2 on July 15; and 1/2 on December 15. There is hereby appropriated for each fiscal year a sum sufficient to make the payments provided for by this section. The governor is authorized to draw his warrant for the sums appropriated by this section out of any money in the treasury not otherwise appropriated.||(d)(1) Notwithstanding any other provision of law to the contrary, any city or town which has adopted a fiscal year ending in June is hereby authorized, at its option, to include as part of its revenue sharing distribution under this chapter for any fiscal year, ending on June 30, all or any part of the revenue sharing distribution installment due under this chapter on the July 15 next following the fiscal year in which the option is exercised, for tax rate setting purposes.||(2) The commissioner of revenue administration shall recognize said inclusion for purposes of his establishment and approval of the tax rate for such city or town, pursuant to RSA 21-J:3, XV, for each fiscal year such option is exercised.||(3) Any fiscal year city or town is authorized for each fiscal year in which it exercises such option to issue revenue anticipation notes in an amount not to exceed the amount of the July 15 payment and the maturity date of which shall not exceed 60 days from the receipt of the July 15 payment.|||Source. 1970, 5:16. 1971, 8:1. 1982, 42:60. 1983, 469:24. 1985, 204:7.|
NH Rev Stat § 31-A:6 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 31-A - Return of Revenue to Cities and Towns|Section 31-A:6 - Alternate Procedure for Determination of Amounts Returnable in 1970.

[RSA 31-A:6 suspended by 2021, 91:48 for the biennium ending June 30, 2023.]|    31-A:6 Alternate Procedure for Determination of Amounts Returnable in 1970. –||Any town or city which claims that its equalized valuation of the property relieved from taxation by "An Act imposing a business profits tax, repealing certain taxes, providing transitional measures, revising the rate of certain taxes, and providing for return of revenue to cities and towns" enacted by the 1970 special session of the general court, for the years 1966, 1967, 1968, and 1969 increased by an average of more than 10 percent, may apply to the tax commission for a certificate to that effect. After such investigation and hearing as the tax commission may require, which shall be conducted at the expense of the applicant, the commission shall, if it finds the application to have merit, certify to the state treasurer the average percentage rate of increase of equalized valuation of said property in said years. The state treasurer shall determine the amount of revenue returnable to the applicant in 1970 by increasing the amount certified to him under RSA 31-A:2 by the percentage certified to him by the tax commission under this section.|||Source. 1970, 5:16, eff. April 22, 1970.|
NH Rev Stat § 32:1 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:1 - Statement of Purpose.

    32:1 Statement of Purpose. –||The purpose of this chapter is to clarify the law as it existed under former RSA 32. A town or district may establish a municipal budget committee to assist its voters in the prudent appropriation of public funds. The budget committee, in those municipalities which establish one, is intended to have budgetary authority analogous to that of a legislative appropriations committee. It is the legislature's further purpose to establish uniformity in the manner of appropriating and spending public funds in all municipal subdivisions to which this chapter applies, including those towns, school districts and village districts which do not operate with budget committees, and have not before had much statutory guidance.|||Source. 1993, 332:1, eff. Aug. 28, 1993.|
NH Rev Stat § 32:2 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:2 - Application.

    32:2 Application. –||RSA 32:1-13, shall apply to all towns, school districts, cooperative school districts, village districts, municipal economic development and revitalization districts created under RSA 162-K, and any other municipal entities, including those created pursuant to RSA 53-A or 53-B, which adopt their budgets at an annual meeting of their voters, except RSA 32:5-b, which shall apply only in those towns or districts adopting that section pursuant to RSA 32:5-c. RSA 32:14-23, concerning budget committees, shall apply only in those towns or districts adopting that subdivision pursuant to RSA 32:14, I, and shall apply automatically in school districts or village districts located wholly within towns adopting that subdivision.|||Source. 1993, 332:1, eff. Aug. 28, 1993. 2011, 234:5, eff. July 5, 2011. 2012, 186:3, eff. June 11, 2012.|
NH Rev Stat § 32:4 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:4 - Estimate of Expenditures and Revenues.

    32:4 Estimate of Expenditures and Revenues. –||All municipal officers, administrative officials and department heads, including officers of such self-sustaining departments as water, sewer, and electric departments, shall prepare statements of estimated expenditures and revenues for the ensuing fiscal year, and shall submit such statements to their respective governing bodies, at such times and in such detail as the governing body may require.|||Source. 1993, 332:1, eff. Aug. 28, 1993.|
NH Rev Stat § 32:5-a (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:5-a - Presentation of Negotiated Cost Items at the Annual Meeting.

    32:5-a Presentation of Negotiated Cost Items at the Annual Meeting. –||Cost items, as defined under RSA 273-A:1, IV, shall be presented to the annual town or district meeting in accordance with the procedures established under RSA 32:5. For submission to the legislative body of the annual meeting, cost items must be finalized by the date prescribed in RSA 39:3 for towns and by the date prescribed in RSA 197:6 for school districts. Cost items not negotiated in time to meet these dates may be submitted to the legislative body pursuant to the provisions of RSA 31:5 for towns and RSA 197:3 for school districts.|||Source. 1996, 214:3, eff. Aug. 9, 1996.|
NH Rev Stat § 32:5-b (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:5-b - Local Tax Cap.

    32:5-b Local Tax Cap. –||Upon adoption under RSA 32:5-c, the following shall apply:||I. In a town or district that has adopted this section, the estimated amount of local taxes to be raised for the fiscal year, as shown on the budget certified by the governing body or the budget committee and posted with the warrant for the annual meeting pursuant to RSA 32:5, shall not exceed the local taxes raised for the prior year, as shown on the same budget and adjusted as provided in paragraph I-a, by more than the tax cap authorized when this section was adopted.||I-a. If the local taxes raised for the prior year were reduced by any fund balance brought forward from previous years, the amount of such reduction shall be added back and included in the amount to which the tax cap is applied under paragraph I.||II. The tax cap shall be either a fixed dollar amount or a fixed percentage applied to the amount of local taxes raised by the town or district for the prior fiscal year as reported to the department of revenue administration, subject to adjustment as provided in paragraph I-a.||III. The legislative body may override the cap by the usual procedures applicable to annual meetings and deliberative sessions of the legislative body. The provisions of this section shall not limit the legislative body's authority to increase or decrease the amount of any appropriation or the total amount of all appropriations.|||Source. 2011, 234:6, eff. July 5, 2011. 2013, 58:1, eff. Aug. 5, 2013.|
NH Rev Stat § 32:6 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:6 - Appropriations Only at Annual or Special Meeting.

    32:6 Appropriations Only at Annual or Special Meeting. –|| All appropriations in municipalities subject to this chapter shall be made by vote of the legislative body of the municipality at an annual or special meeting. No such meeting shall appropriate any money for any purpose unless that purpose appears in the budget or in a special warrant article, provided, however, that the legislative body may vote to appropriate more than, or less than, the amount recommended for such purpose in the budget or warrant, except as provided in RSA 32:18, unless the municipality has voted to override the 10 percent limitation as provided in RSA 32:18-a.|||Source. 1993, 332:1, eff. Aug. 28, 1993. 2000, 193:2, eff. July 29, 2000.|
NH Rev Stat § 32:6-a (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:6-a - Repealed by 2004, 232:1, eff. June 11, 2004.

    32:6-a Repealed by 2004, 232:1, eff. June 11, 2004. –|
NH Rev Stat § 32:7 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:7 - Lapse of Appropriations.

    32:7 Lapse of Appropriations. –||Annual meeting appropriations shall cover anticipated expenditures for one fiscal year. All appropriations shall lapse at the end of the fiscal year and any unexpended portion thereof shall not be expended without further appropriation, unless:||I. The amount has, prior to the end of that fiscal year, become encumbered by a legally-enforceable obligation, created by contract or otherwise, to any person for the expenditure of that amount; or||II. The amount is legally placed in any nonlapsing fund properly created pursuant to statute, including but not limited to a capital reserve fund under RSA 35, or a town-created trust fund under RSA 31:19-a; or||II-a. The amount is appropriated to a capital reserve fund pursuant to RSA 35:5.||III. The amount is to be raised, in whole or in part, through the issuance of bonds or notes pursuant to RSA 33, in which case the appropriation, unless rescinded, shall not lapse until the fulfillment of the purpose or completion of the project being financed by the bonds or notes; or||IV. The amount is appropriated from moneys anticipated to be received from a state, federal or other governmental or private grant, in which case the appropriation shall remain nonlapsing for as long as the money remains available under the rules or practice of the granting entity; or||V. The amount is appropriated under a special warrant article, in which case the local governing body may, at any properly noticed meeting held prior to the end of the fiscal year for which the appropriation is made, vote to treat that appropriation as encumbered for a maximum of one additional fiscal year; or||VI. The amount is appropriated under a special warrant article and is explicitly designated in the article and by vote of the meeting as nonlapsing, in which case the meeting shall designate the time at which the appropriation shall lapse, which in no case shall be later than 5 years after the end of the fiscal year for which the appropriation is made.|||Source. 1993, 332:1, eff. Aug. 28, 1993. 2017, 127:3, eff. Aug. 15, 2017.|
NH Rev Stat § 32:7-a (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:7-a - Appropriations for Capital Projects.

    32:7-a Appropriations for Capital Projects. –||In addition to any other appropriation authority, and notwithstanding any other provisions of law, at any annual meeting the legislative body may, by the affirmative vote of 2/3 of those present and voting, or by the affirmative vote of 3/5 of those voting on the question in a town or district that has adopted the official ballot referendum form of meeting, appropriate funds for a term beyond one fiscal year, but not to exceed 5 fiscal years, as follows:||I. The appropriation shall be only for an identified project, as described in the article authorizing the appropriation, for which it would be lawful to issue a bond or note under RSA 33:3 or RSA 33:3-c.||II. The article authorizing the appropriation shall state the term of years of the appropriation, the total amount of the appropriation, and the amount to be appropriated in each year of the term.||III. For each year after the first year, the amount designated for that year as provided in paragraph II shall be deemed appropriated without further vote by the legislative body, unless the appropriation is rescinded as provided in paragraph VI. In a town or district that has adopted the official ballot referendum form of meeting, the amount designated for each year shall be included in the default budget for that year.||IV. If the amount appropriated for any year is not spent during the year, the unexpended amount shall not lapse, but shall be available for expenditure in a subsequent year during the term; provided that all unexpended amounts shall lapse at the end of the term.||V. The approval of an appropriation under this section shall not constitute the establishment of a capital reserve fund, and any amounts appropriated shall not be deposited into such a fund.||VI. Prior to the expiration of the term, the legislative body may, at any annual meeting, rescind the appropriation by an affirmative vote of a majority of those voting on the question. Upon rescission, any unexpended amount shall lapse immediately.|||Source. 2013, 109:2, eff. Aug. 23, 2013.|
NH Rev Stat § 32:8 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:8 - Limitation on Expenditures.

    32:8 Limitation on Expenditures. –||No board of selectmen, school board, village district commissioners or any other officer, employee, or agency of the municipality acting as such shall pay or agree to pay any money, or incur any liability involving the expenditure of any money, for any purpose in excess of the amount appropriated by the legislative body for that purpose, or for any purpose for which no appropriation has been made, except as provided in RSA 32:9-11.|||Source. 1993, 332:1, eff. Aug. 28, 1993.|
NH Rev Stat § 32:9 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:9 - Exception.

    32:9 Exception. –||Money may be spent to pay a judgment against the town or district, without an appropriation.|||Source. 1993, 332:1, eff. Aug. 28, 1993.|
NH Rev Stat § 32:10 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:10 - Transfer of Appropriations.

    32:10 Transfer of Appropriations. –||I. If changes arise during the year following the annual meeting that make it necessary to expend more than the amount appropriated for a specific purpose, the governing body may transfer to that appropriation an unexpended balance remaining in some other appropriation, provided, however, that:||(a) The total amount spent shall not exceed the total amount appropriated at the town or district meeting.||(b) Records shall be kept by the governing body, such that the budget committee, if any, or any citizen requesting such records pursuant to RSA 91-A:4, may ascertain the purposes of appropriations to which, and from which, amounts have been transferred; provided, however, that neither the budget committee nor other citizens shall have any authority to dispute or challenge the discretion of the governing body in making such transfers.||(c) A statement comparing all legislative body appropriations against all expenditures shall be deemed adequate for purposes of the records required by subparagraph (b), so long as every expenditure has been properly authorized and properly classified and entered and any expenditures exceeding the original legislative appropriations are offset by unexpended balances remaining in other appropriations, in which case the governing body shall not be required to designate the specific source of each transfer.||(d) Any amount appropriated at the meeting under a special warrant article, or to a capital reserve fund pursuant to RSA 35:5, may be used only for the purpose specified in that article and shall not be transferred.||(e) The town or district meeting may vote separately on individual purposes of appropriation contained within any warrant article or budget, but such a separate vote shall not affect the governing body's legal authority to transfer appropriations, provided, however, that if the meeting deletes a purpose, or reduces the amount appropriated for that purpose to zero or does not approve an appropriation contained in a separate article, that purpose or article shall be deemed one for which no appropriation is made, and no amount shall be transferred to or expended for such purpose.||II. As used in RSA 32:10, I(a)-(d), concerning transfers of appropriations and records thereof, "purpose" refers, in addition to its meaning in RSA 32:3, V, to individual line items in whatever detailed budget or chart of accounts is regularly used by the municipality. The general wording of a vote adopting a budget or portion of a budget shall not be considered a "purpose" to which an amount may be transferred. The definition of "purpose" as used in RSA 32:10, I(e) shall be the definition of "purpose" under RSA 32:3, V.|||Source. 1993, 332:1, eff. Aug. 28, 1993. 1996, 214:4, eff. Aug. 9, 1996. 2004, 113:1, eff. July 16, 2004. 2017, 127:4, eff. Aug. 15, 2017.|
NH Rev Stat § 32:11 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:11 - Emergency Expenditures and Overexpenditures.

    32:11 Emergency Expenditures and Overexpenditures. –||When an unusual circumstance arises during the year which makes it necessary to expend money in excess of an appropriation which may result in an overexpenditure of the total amount appropriated for all purposes at the meeting or when no appropriation has been made, the selectmen or village district commissioners, upon application to the commissioner of revenue administration or the school board upon application to the commissioner of education, may be given authority to make such expenditure, provided that:||I. Such application shall be made prior to the making of such expenditure. No such authority shall be granted until a majority of the budget committee, if any, has approved the application in writing. If there is no budget committee, the governing body shall hold a public hearing on the request, with notice as provided in RSA 91-A:2.||II. The commissioner of revenue administration or the commissioner of education may accept and approve an application after an expenditure if caused by a sudden or unexpected emergency, in which case paragraph I shall not apply.||III. Neither the commissioner of revenue administration nor the commissioner of education shall approve such an expenditure unless the governing body designates the source of revenue to be used. Neither commissioner shall have the authority to increase the town or district's tax rate in order to fund such an expenditure.||IV. When applying to the commissioner of education for such authority, the school board shall send a copy of such application to the department of revenue administration. The commissioner of education, when granting authority to the school board, shall notify, in writing, the commissioner of revenue administration of any and all authorizations given to school boards for emergency expenditures or overexpenditures, and the revenue source for funding such expenditures.||V. Notwithstanding paragraphs I through IV, if the legislative body has by warrant article established a contingency fund in the annual budget for the purpose of unanticipated expenses, the board of selectmen may expend funds from such account to meet the costs of such expenses.|||Source. 1993, 332:1, eff. Aug. 28, 1993. 1996, 214:5, eff. Aug. 9, 1996. 1999, 140:1, eff. Aug. 24, 1999. 2013, 115:1, eff. Aug. 24, 2013.|
NH Rev Stat § 32:11-a (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:11-a - Actual Expenditures for Special Education Programs and Services.

    32:11-a Actual Expenditures for Special Education Programs and Services. –||Each school district shall provide in its annual report an accounting of actual expenditures by the district for special education programs and services for the previous 2 fiscal years. Such accounting shall include offsetting revenues from all sources, including but not limited to, reimbursements from state funds, federal funds, or medicaid funds, private or other health insurance coverage, transferred special education moneys received from another school district, and any other special education resources received by the district.|||Source. 1999, 180:1, eff. Aug. 30, 1999.|
NH Rev Stat § 32:12 (2021)
2021 New Hampshire Revised Statutes|Title III - Towns, Cities, Village Districts, and Unincorporated Places|Title 32 - Municipal Budget Law|Section 32:12 - Penalty.

    32:12 Penalty. –||Any person or persons violating the provisions of this subdivision shall be subject to removal from office on proper petition brought before the superior court. Such petition shall take precedence over other actions pending in the court and shall be heard and decided as speedily as possible.|||Source. 1993, 332:1, eff. Aug. 28, 1993.|