reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31-A - Return of Revenue to Cities and Towns › Section 31-A:4 - Determination of Amounts Returnable.

[RSA 31-A:4 suspended by 2023, 79:109 for the biennium ending June 30, 2025.]
31-A:4 Determination of Amounts Returnable. –
The state treasurer shall distribute to the cities and towns each year the amount appropriated by the general court according to an equalized formula calculated by taking for each city and town the amount of local property taxes assessed, including current distributions of state revenues to local governments, exclusive of educational funds; dividing that sum by the local equalized valuation as determined by the department of revenue administration; and multiplying the result by the local population to produce an equalizing factor for each city and town. Such equalizing factors shall be added together to produce a total state sum. Each local equalizing factor shall be divided by the total state sum to produce for each city and town a normalized factor. Each such normalized factor shall be multiplied by the total amount to be distributed to the cities and towns to produce the annual share of each city or town. Under no circumstances shall the amount appropriated under this section be less than $47,300,000 annually. Provided, however, that no city or town shall receive under the provisions of this section an amount less than the sum of:
I. Its 1978 distribution under RSA 31-A plus its share under the equalized formula of an annual increase of 5 percent in the previous year's aggregate distribution, through the year 1981, excluding revenue derived from RSA 77-A:20. The amount of money which is removed from the formula for deposit in the education trust fund shall not affect the remaining municipal revenue sharing distribution. The same amount distributed to each municipality in fiscal year 1998, excluding the amount apportioned to the school district in the 1998 property tax calculations, shall be distributed to each municipality in fiscal year 1999 and each year thereafter until the legislature revises the formula or provides additional appropriations that will affect the distribution amount.
II. Its 1982 distribution under the interest and dividends tax.
III. Its 1982 distribution under the savings bank tax.
IV. [Repealed.]
Source.
1970, 5:16. 1971, 557:73. 1977, 593:6. 1981, 568:122, I. 1983, 469:51. 1993, 352:2, 3, eff. July 1, 1994. 1999, 17:10, eff. April 29, 1999.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31-A - Return of Revenue to Cities and Towns › Section 31-A:5 - Time of Payment.

[RSA 31-A:5 suspended by 2023, 79:109 for the biennium ending June 30, 2025.]
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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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 2023, 79:109 for the biennium ending June 30, 2025.]
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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:5-c - Adoption of Local Tax Cap.

32:5-c Adoption of Local Tax Cap. –
I. The provisions of RSA 32:5-b may be adopted by any local political subdivision of the state whose legislative body raises and appropriates funds through an annual meeting. A
3/5 majority of those voting on the question shall be required to adopt the provisions of RSA 32:5-b. Only votes in the affirmative or negative shall be included in the calculation of the
3/5 majority.
II. The question shall be placed on the warrant of the annual meeting by the governing body or by petition under the procedures set out in RSA 39:3 or RSA 197:6.
III. A public hearing shall be held by the local governing body on the question at least 15 days, but not more than 30 days, before the question is to be voted on. In multi-town districts, a public hearing shall be held in each town embraced by the district, none of which shall be held on the same day. Notice of the hearing shall be posted in at least 2 public places in the town and at least 2 public places in each town of multi-town districts, and published in a newspaper of general circulation at least 7 days prior to the date of the hearing.
IV. The wording of the question shall be: "Shall we adopt the provisions of RSA 32:5-b, and implement a tax cap whereby the governing body (or budget committee) shall not submit a recommended budget that increases the amount to be raised by local taxes, based on the prior fiscal year's actual amount of local taxes raised, by more than _______ (insert either a fixed dollar amount or a fixed percentage)?"
V. Voting on the question shall be by ballot, but the question shall not be placed on the official ballot used to elect officers, except in the case of a legislative body that uses an official ballot form of meeting under RSA 40:13 or under a charter adopted pursuant to RSA 49-D. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question. If a
3/5 majority of those voting on the question vote "yes," RSA 32:5-b shall apply within the local political subdivision beginning with the following fiscal year and for all subsequent years until it is rescinded as provided in paragraph VI.
VI. Any local political subdivision which has adopted RSA 32:5-b may consider rescinding its action in the manner described in paragraphs I through V. The wording of the question shall be: "Shall we rescind the provisions of RSA 32:5-b, known as the tax cap, as adopted by the (local subdivision) on (date of adoption), so that there will no longer be a limit on increases to the recommended budget in the amount to be raised by local taxes?" A
3/5 majority of those voting on the question shall be required to rescind the provisions of this section, except in the case of repeal by charter enactment under RSA 49-D. Only votes in the affirmative or negative shall be included in the calculation of the
3/5 majority.
Source.
2011, 234:6, eff. July 5, 2011.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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. –
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 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.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:13 - Contracts; Expenditures Prior to Meeting.

32:13 Contracts;  Expenditures Prior to Meeting. –
I. This subdivision shall not be construed to imply that a local legislative body, through its actions on appropriations, has the authority to nullify a prior contractual obligation of the municipality, when such obligation is not contingent upon such appropriations and is otherwise valid under the New Hampshire law of municipal contracts, or to nullify any other binding state or federal legal obligation which supersedes the authority of the local legislative body.
II. This subdivision shall not be construed to affect the authority of the local governing body, in towns with a March annual meeting and a January through December fiscal year, to make expenditures between January 1 and the date a budget is adopted which are reasonable in light of prior year's appropriations and expenditures for the same purposes during the same time period.
Source.
1993, 332:1, eff. Aug. 28, 1993. 1997, 318:2, eff. Aug. 22, 1997. 2001, 71:3, eff. July 1, 2001.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:14 - Adoption.

32:14 Adoption. –
I. This subdivision may be adopted:
(a) By any town with a town meeting form of government, including those with a budgetary town meeting, official ballot town meeting, or representative town meeting pursuant to RSA 49-D:3, II, II-a, and III, or by a town with an official ballot town council form of government under which part or all of the annual town operating budget is voted upon by official ballot;
(b) By a cooperative school district, in accordance with RSA 195:12-a;
(c) By any village district, or district created under RSA 53-A or 53-B, which adopts its budget at an annual meeting of its voters, and which is located in more than one municipality; or
(d) By any school district or village district which adopts its budget at an annual meeting of its voters, but which lies wholly within a municipality that lacks authority to adopt this subdivision.
II. This subdivision may be adopted by a majority vote of those present and voting, under an article in the warrant for the annual meeting, inserted by the governing body or by petition.
III. Voting shall be by ballot, but the question shall not be placed on the official ballot used to elect officers. Polls shall remain open and ballots shall be accepted by the moderator for a period of not less than one hour following the completion of discussion on the question.
IV. If the vote is favorable, the town or district shall at that same meeting vote, by ballot or other means, determine the number of members-at-large, as provided in RSA 32:15, I, and whether they shall be elected or appointed by the moderator.
V. A town or district which has adopted this subdivision may rescind its adoption in the manner described in paragraphs II and III.
Source.
1993, 332:1, eff. Aug. 28, 1993. 2008, 243:3, eff. Aug. 23, 2008.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:16 - Duties and Authority of the Budget Committee.

32:16 Duties and Authority of the Budget Committee. –
In any town which has adopted the provisions of this subdivision, the budget committee shall have the following duties and responsibilities:
I. To prepare the budget as provided in RSA 32:5, and if authorized under RSA 40:14-b, a default budget under RSA 40:13, IX(b) for submission to each annual or special meeting of the voters of the municipality, and, if the municipality is a town, the budgets of any school district or village district wholly within the town, unless the warrant for such meeting does not propose any appropriation.
II. To confer with the governing body or bodies and with other officers, department heads and other officials, relative to estimated costs, revenues anticipated, and services performed to the extent deemed necessary by the budget committee. It shall be the duty of all such officers and other persons to furnish such pertinent information to the budget committee.
III. To conduct the public hearings required under RSA 32:5, I.
IV. To forward copies of the final budgets to the clerk or clerks, as required by RSA 32:5, VI, and, in addition, to deliver 2 copies of such budgets and recommendations upon special warrant articles to the respective governing body or bodies at least 20 days before the date set for the annual or special meeting, to be posted with the warrant.
Source.
1993, 332:1, eff. Aug. 28, 1993. 2004, 219:4, eff. Aug. 10, 2004.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:17 - Duties of Governing Body and Other Officials.

32:17 Duties of Governing Body and Other Officials. –
I. The governing bodies of municipalities adopting this subdivision, or of districts which are wholly within towns adopting this subdivision, shall review the statements submitted to them under RSA 32:4 and shall submit their own recommendations to the budget committee, together with all information necessary for the preparation of the annual budget, including each purpose for which an appropriation is sought and each item of anticipated revenue, including all sub-accounts used by the governing body, at such time as the budget committee shall fix. In the case of a special meeting calling for the appropriation of money, the governing body shall submit such information not later than 5 days prior to the required public hearing. Department heads and other officers shall submit their departmental statements of estimated expenditures and receipts to the budget committee, if requested.
II. The information provided to the budget committee as required by this chapter shall be in a format acceptable to the budget committee. This requirement may be satisfied by the municipality by providing the assistance of a knowledgeable staff person who will attend the budget committee meetings with access to and the ability to provide the required information.
III. The governing body shall incorporate any sub-accounts created by the budget committee into the software used to budget or track financial data.
Source.
1993, 332:1, eff. Aug. 28, 1993. 2021, 134:5, eff. Sept. 21, 2021.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:18 - Limitation of Appropriations.

32:18 Limitation of Appropriations. –
In any municipality electing this subdivision, or any district wholly within a town electing this subdivision, the total amount appropriated at any annual meeting shall not exceed by more than 10 percent the total amount recommended by the budget committee for such meeting. In official ballot referendum municipalities, the recommendation of the budget committee made for the first session of the meeting shall be used for determining the 10 percent limitation. These totals shall include appropriations contained in special warrant articles. Money may be raised and appropriated for purposes included in the budget or in the warrant and not recommended by the budget committee, but not to an amount which would increase the total appropriations by more than the 10 percent allowed under this paragraph. The 10 percent increase allowable under this paragraph shall be computed on the total amount recommended by the budget committee less that part of any appropriation item which constitutes fixed charges. Fixed charges shall include appropriations for:
I. Bonds, and all interest and principal payments thereon.
II. Notes, except tax anticipation notes, and all interest and principal payments thereon.
III. Mandatory assessments imposed on towns by the county, state or federal governments.
Source.
1993, 332:1, eff. Aug. 28, 1993. 2004, 68:2, eff. July 6, 2004.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:18-a - Legislative Body Override of Limitation of Appropriations.

32:18-a Legislative Body Override of Limitation of Appropriations. –
I. Notwithstanding any other provision of law, in any municipality electing this subdivision, or any district wholly within a town electing this subdivision, if a bond request is not recommended in its entirety by the budget committee, the governing body of such municipality, after a majority vote by the governing body of the municipality in favor of the bond request at a duly posted meeting, shall place the bond request on the warrant.
II. The legislative body of any municipality described in RSA 32:18-a, I, may approve a bond request despite the 10 percent limitation provided in RSA 32:18 in the following manner:
(a) The governing body shall place the following statement at the beginning of the warrant article for such bond request: "Passage of this article shall override the 10 percent limitation imposed on this appropriation due to the non-recommendation of the budget committee." Immediately below the bond request on the warrant shall be displayed (1) the recommendation of the governing body and (2) the recommendation of the budget committee, as included in the budget forms for the annual meeting pursuant to RSA 32:5, IV.
(b) If those voting "Yes" on the bond request satisfy the requirements of RSA 33:8, the bond request is thereby approved.
III. If the bond request is approved pursuant to RSA 32:18-a, the governing body of such municipality shall forward a copy of the minutes of the duly posted meeting described in RSA 32:18-a, I to the commissioner of the department of revenue administration.
Source.
2000, 193:1, eff. July 29, 2000.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:19 - Collective Bargaining Agreements.

32:19 Collective Bargaining Agreements. –
Whenever items or portions of items in a proposed budget constitute appropriations, the purpose of which is to implement cost items of a collective bargaining agreement negotiated pursuant to RSA 273-A, either previously ratified or concurrently being submitted for ratification by the legislative body, or the purpose of which is to implement the recommendations of a neutral party in the case of a dispute, as provided in RSA 273-A:12, such items shall be submitted to the budget committee and considered in its budget preparation. Such appropriations shall be submitted to the legislative body and shall include a statement of the governing body's recommendation and a separate statement of the budget committee's recommendation. If such appropriations were not recommended by the budget committee, then such appropriations shall be exempt from the 10 percent limitation set forth in RSA 32:18. The failure of the budget committee to recommend any portion of such appropriations shall not be deemed an unfair labor practice under RSA 273-A.
Source.
1993, 332:1, eff. Aug. 28, 1993. 2001, 71:4, eff. July 1, 2001.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:19-a - Presentation of Negotiated Cost Items at the Annual Meeting.

32:19-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, 214:6, eff. Aug. 9, 1996.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:20 - At Special Meetings.

32:20 At Special Meetings. –
So long as the provisions of this subdivision remain in force in any municipality, no appropriation shall be made at any special meeting for any purpose not approved by the budget committee, unless it is within the allowable 10 percent increase if RSA 32:18 has been adopted, except as provided in RSA 32:19 or 32:18-a.
Source.
1993, 332:1, eff. Aug. 28, 1993. 2000, 193:3, eff. July 29, 2000.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:21 - Exceptions.

32:21 Exceptions. –
In cases where the town or a district wholly within the town has been ordered by the department of environmental services, under the provisions of RSA 147, 485 or 485-A, to install, enlarge or improve waterworks or to install, enlarge or improve sewerage, sewage, or waste treatment facilities, the 10 percent limitation of RSA 32:18 and 20, shall not apply.
Source.
1993, 332:1, eff. Aug. 28, 1993. 1996, 228:108, eff. July 1, 1996.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:22 - Review of Expenditures.

32:22 Review of Expenditures. –
Upon request by the budget committee, the governing body of the town or district, or the town manager or other administrative official, shall forthwith submit to the budget committee a comparative statement of all appropriations and all expenditures, including all sub-accounts used by the governing body, by them made in such additional detail as the budget committee may require. The budget committee shall meet periodically to review such statements. The provisions of this section shall not be construed to mean that the budget committee, or any member of the committee, shall have any authority to dispute or challenge the discretion of other officials over current town or district expenditures, except as provided in RSA 32:23.
Source.
1993, 332:1, eff. Aug. 28, 1993. 2021, 134:6, eff. Sept. 21, 2021.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:23 - Initiation of Removal Proceedings.

32:23 Initiation of Removal Proceedings. –
Upon receipt of the reports provided for by RSA 32:22, the budget committee shall examine the same promptly, and if it shall be found that the governing body or town manager have failed to comply with the provisions of this chapter concerning expenditures, a majority of the committee, at the expense of the municipality, may petition the superior court for removal as provided in RSA 32:12.
Source.
1993, 332:1, eff. Aug. 28, 1993.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:24 - Other Committees.

32:24 Other Committees. –
Nothing in this subdivision shall prevent a municipality or school administrative unit from establishing advisory budget or finance committees, with such duties and powers as the municipality or school administrative unit sees fit, but no such committee's recommendations shall have any limiting effect on appropriations, as set forth in RSA 32:18, unless all the procedures in this subdivision are followed.
Source.
1993, 332:1, eff. Aug. 28, 1993. 1996, 98:1, eff. July 1, 1996.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:25 - Biennial Budget; Authorization.

32:25 Biennial Budget;  Authorization. –
Any city, town, unincorporated town, unorganized place, school district, village district, or county may budget receipts and expenditures, raise and appropriate revenues, and assess taxes on a biennial budget basis consisting of one distinct 24-month fiscal year or 2 distinct 12-month fiscal years. The governing body may allow for the carry over of funds from the first fiscal year of the biennium to the second.
Source.
1998, 54:1, eff. April 1, 1998. 2006, 148:1, eff. July 21, 2006.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 32 - Municipal Budget Law › Section 32:26 - Procedure for Adoption.

32:26 Procedure for Adoption. –
Any city, town, unincorporated town, unorganized place, school district, village district, or county may adopt the provisions of RSA 32:25 relative to a biennial budget in the normal manner used in the political subdivision for acts of the local legislative body.
Source.
1998, 54:1, eff. April 1, 1998.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 33 - Municipal Finance Act › Section 33:1 - Definitions.

33:1 Definitions. –
This chapter may be referred to as the "Municipal Finance Act." The following terms, when used in this chapter, shall have the meanings set forth below, except when the context in which they are used requires a different meaning:
I. "Municipality" or "municipal corporation," town, city, school district or village district;
II. "Governing board," the selectmen of a town, the commissioners or comparable officers of a village district, and the school board of a school district;
III. "Net indebtedness," all outstanding and authorized indebtedness, heretofore or hereafter incurred by a municipality, exclusive of the following: unmatured tax anticipation notes issued according to law; or notes issued in anticipation of grants of federal or state aid or both; debts incurred for supplying the inhabitants with water or for the construction, enlargement, improvement or maintenance of water works; debts incurred to finance the cost of sewerage systems or enlargements or improvements thereof, or sewage or waste disposal works when the cost thereof is to be financed by sewer rents or sewer assessment; debt incurred pursuant to RSA 31:10; debts incurred to finance energy production projects, the reconstruction or enlargement of a municipally owned utility, or the manufacture or furnishing of light, heat, power or water for the public, or the generation, transmission or sale of energy ultimately sold to the public; debts incurred to finance small scale power facilities under RSA 374-D; debts incurred outside the statutory debt limit of the municipality under any general law or special act heretofore or hereafter enacted (unless otherwise provided in such legislation); and sinking funds and cash applicable solely to the payment of the principal of debts incurred within the debt limit;
IV. "Location," property, parcel, or address where broadband could be purchased by a customer.
Source.
1895, 43:1. PL 59:1. RL 72:1. 1953, 258:1, par. 1, eff. as of Jan. 1, 1954. RSA 33:1. 1955, 329:3. 1957, 142:3. 1961, 120:1. 1967, 38:1. 1981, 161:1, eff. Aug. 1, 1981; 545:1, eff. Aug. 29, 1981. 2018, 118:1, eff. July 29, 2018.