reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:9-a - Sponsoring Certain Benefits.

31:9-a Sponsoring Certain Benefits. –
A town may at any legal meeting vote to sponsor a group life, accident, medical, surgical and hospitalization insurance benefit or any combination of such benefits for regular employees of the town and their dependents under which plan said employees agree to pay the premiums. In such case the town treasurer is authorized to withhold from the compensation of such employees who agree to such plan the amount of the premiums and pay over the same to the company furnishing such benefits.
Source.
1963, 90:3, eff. July 23, 1963.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:9-b - Time for Payment.

31:9-b Time for Payment. –
All elected and appointed officials of a municipal corporation shall be paid monies due them for services rendered as approved by a vote of the municipality from the time of election, or appointment, to the expiration of the term of office for which they are elected or appointed. Said monies shall be paid after the services have been rendered either weekly, bi-weekly, monthly, quarterly or semi-annually as agreed upon between the governing board and the officials involved. As used in this section the words "municipal corporation" shall mean a town, a village district or a school district, but shall not include a city or county.
Source.
1971, 512:7. 1975, 137:1, eff. Jan. 1, 1976.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:9-c - Lockups.

31:9-c Lockups. –
The selectmen of any town, upon petition of 30 or more legal voters of the town, shall provide a suitable lockup for the temporary detention of offenders.
Source.
1874, 53:1. GL 269:25. 1883, 60:1. PS 264:23. PL 378:27. RL 440:26. RSA 570:29. 1973, 532:4, eff. Nov. 1, 1973.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:9-d - Climate Emergency Municipality Unification.

31:9-d Climate Emergency Municipality Unification. –
I. As a result of sea-level rise, storm surge, and flooding from extreme precipitation events, or in anticipation of such events as projected by the Coastal Risk and Hazards Commission final report, "Preparing New Hampshire for Projected Storm Surge, Sea-Level Rise, and Extreme Precipitation," and subsequent science and technical advisory panel reports under RSA 483-B:22, the legislative body of a municipality may declare a climate emergency and engage in planning for municipal cooperation and for municipal boundary adjustment or unification with one or more other municipalities. Municipal boundary adjustment or unification may include (a) the alteration of existing municipal boundaries or (b) the creation of a new municipality incorporating the existing boundaries of such municipalities and the creation of new, unified legislative and governing bodies. During this process a municipality may discontinue public roads pursuant to RSA 231:43 or RSA 231:45.
II. A proposal for municipal boundary adjustment or unification shall be presented in a bill to the general court after approval by a majority vote of each of the governing bodies of the municipalities affected. Approval of the boundary adjustment or unification by the general court and the respective municipalities shall follow the process for alteration of town lines under RSA 51:9. A legislative enactment authorizing the unification of 2 or more municipalities shall establish the form of government for the resulting municipality and a process for electing or appointing all necessary municipal officers if the unification is approved as provided in RSA 51:9.
Source.
2019, 318:2, eff. Oct. 2, 2019.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:10 - When Allowed.

31:10 When Allowed. –
Towns may incur indebtedness and issue notes for temporary loans, other than loans in anticipation of taxes, in any case where moneys belonging to them are lost or rendered unavailable through any default, suspension of payment or other casualty. They may proceed in like manner where moneys received for the use of a school or village district, but not yet paid over thereto, are so lost or rendered unavailable.
Source.
1925, 1:1. PL 42:10. RL 51:10.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:11 - Method.

31:11 Method. –
The power may be exercised in cities by a
2/3 vote of the city councils. It may be exercised by the selectmen of towns and the governing boards of districts without vote of the voters in town or district meeting. Provided, that no sum in excess of $100,000 shall be so borrowed without vote of the city, town, or district.
Source.
1925, 1:1. PL 42:11. RL 51:11. 2003, 289:3, eff. Sept. 1, 2003.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:12 - Amount; Debt Limit.

31:12 Amount;  Debt Limit. –
Loans so effected shall not exceed the amount of the funds so lost or unavailable; and the proceeds thereof shall be held in lieu of such funds and applied to the same uses. The loans shall not be included in determining the authorized borrowing capacity of the municipality.
Source.
1925, 1:1. PL 42:12. RL 51:12.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:13 - Due Date; Refunding.

31:13 Due Date;  Refunding. –
The notes originally issued for such loans shall be payable not later than the tenth day of December following the next annual tax assessment after their issue; but by vote of the city councils, or at a legal town or district meeting, such notes may be renewed from time to time in whole or in part pending determination of the amount recoverable on account of the funds, or may be refunded in whole or in part by the issue of bonds of the municipality subject in all other respects to the provisions of RSA 33.
Source.
1925, 1:1. PL 42:13. RL 51:13. RSA 31:13. 1963, 151:3, eff. Aug. 18, 1963.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:14 - Recovered Funds.

31:14 Recovered Funds. –
Whenever such municipality recovers any portion of the funds, the net sum so recovered shall be applied to the payment of any balance remaining unpaid on such notes or bonds.
Source.
1925, 1:1. PL 42:14. RL 51:14.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:15 - to 31:17 Repealed by 1975, 254:2, eff. Aug. 5, 1975.

31:15 to 31:17 Repealed by 1975, 254:2, eff. Aug. 5, 1975. –
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:17-a - Referendum.

31:17-a Referendum. –
Upon the written application of 10 percent of the registered voters in a town, presented to the selectmen or one of them at least 15 days before the day prescribed for an annual town meeting, the selectmen shall insert in their warrant for such meeting an article relative to the use of fluoride in the public water system for said town. If the town has an official ballot, the town clerk shall insert on such ballot the following question: "Shall fluoride be used in the public water system?" Beside this question shall be printed the word "yes" and the word "no" with the proper boxes for the voter to indicate his or her choice. If a majority of those voting in a water system that serves one municipality does not approve the use of fluoride in the public water system, no fluoride shall be introduced into the public water system for said town; or if fluoride has prior to said vote, been introduced, such use shall be discontinued until such time as the majority of those voting in the town approve the use of fluoride. After such popular referendum, the selectmen shall not insert an article relative to the use of fluoride in the public water system in the warrant nor shall such question be inserted on the official ballot for a minimum period of 3 years from the date of the last popular referendum and only upon written application at that time of not less than 10 percent of the registered voters of said town. The procedure for a referendum on the use of fluoride in a town that is part of public water system serving more than one municipality shall be the procedure in RSA 485:14-a.
Source.
1959, 273:1. 1979, 335:1, eff. Aug. 21, 1979. 2004, 225:3, eff. July 1, 2004. 2008, 230:6, eff. Aug. 19, 2008.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:18 - Isolated Dwellings; Abandoned or Wasting Real Estate.

31:18 Isolated Dwellings;  Abandoned or Wasting Real Estate. –
Whenever a town may find that real estate in said town is in an isolated location and is uneconomic for farm or home use or has been abandoned or allowed to go to waste, said town may at any legal meeting grant and vote such sums as it may judge necessary to purchase or rent said property and for the repair and improvement of any buildings thereon for the purpose of getting said land and buildings back into productive use and shall by vote authorize the selectmen to make such purchase or such improvements and repairs and to use or dispose of said property. The property acquired under the provisions hereof may be used or disposed of for such recreational, forestry or other purposes as the town may deem to be in the public interest, or may be sold at public auction or private sale by the selectmen or their authorized agents when in the opinion of the selectmen such sale would result in increasing the taxable valuation of the town, or be for the public interest.
Source.
1941, 66:1. RL 51:18. 1947, 223:1, eff. June 25, 1947.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:19 - In General.

31:19 In General. –
I. Towns may take and hold in trust gifts, legacies, and devises made to them for the establishment, maintenance, and care of libraries, reading-rooms, schools, and other educational facilities, parks, cemeteries, and burial lots, the planting and care of shade and ornamental trees upon their highways and other public places, and for any other public purpose that is not foreign to their institution or incompatible with the objects of their organization.
II. Towns may authorize the board of selectmen, or town council if there is one, to accept such trusts without further action by the town.
III. Such authority to accept shall continue in effect for one year from the date of town meeting or action by the town council. The authority to accept trusts may be granted for an indefinite period, in which case the warrant article or vote granting such authority shall use the words, "indefinitely" or "until rescinded" or similar language.
Source.
GL 49:7; 50:3. PS 40:5. 1901, 83:1. 1907, 70:1. PL 42:18. 1941, 43:1. RL 51:19. RSA 31:19. 1995, 137:1, eff. May 24, 1995.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:19-a - Trust Funds Created by Towns.

31:19-a Trust Funds Created by Towns. –
I. A town may at any annual or special meeting grant and vote such sums of money as it deems necessary to create trust funds for the maintenance and operation of the town; and any other public purpose that is not foreign to the town's institution or incompatible with the objects of its organization. The town may appoint agents to expend any funds in the trust for the purposes of the trust. An annual accounting and report of the activities of the trust shall be presented to the selectmen and published in the annual report.
II. Trust funds created pursuant to this section shall be revocable by majority vote of the legal voters present and voting at any annual meeting, unless the vote creating the trust expressly provides that the trust shall be irrevocable, and upon revocation the trustees of trust funds holding the account for said trust shall pay all the moneys in such fund to the town treasurer.
III. Notwithstanding any other provision of this chapter, any trust fund created under this section shall be subject to the same provisions concerning custody, investment, expenditure, change of purpose, and audit as are reserve funds established under RSA 34:1, 34:1-a, 35:1 or 35:1-c. The legal validity of such a fund properly established shall not be affected by its designation as a "trust," "reserve," "capital reserve," or any other designation.
IV. The local legislative body may authorize the acceptance of privately donated gifts, legacies, and devises to be utilized for the same purposes as a trust fund created under this section; provided, however, that such gifts, legacies, or devises shall be invested and accounted for separately from, and not commingled with, amounts appropriated under paragraph I, and shall be subject to the custody and investment provisions applicable to trust funds accepted under RSA 31:19.
V. A trust fund created under the provisions of this section that is established for the purpose of maintaining health insurance funds for the benefit of employees and retired employees of any town shall be exempt from the provisions of RSA 35:8 or 34:4, and, when so established, the town may name its own trustees who may expend any funds in the trust for the payment of health claims or health insurance premiums for the benefit of any employees or retired employees of the town. An annual accounting and report of the activities of the trust shall be presented to the selectmen and published in the annual report.
Source.
1983, 264:2. 1991, 231:1. 1993, 176:1, 2. 1995, 20:2, 3, eff. June 11, 1995. 1998, 44:1, eff. July 4, 1998.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:19-b - Deferred Compensation Plan Trusts.

31:19-b Deferred Compensation Plan Trusts. –
I. In this section, "eligible employer" means a governing body of a political subdivision, and any instrumentality whose income is exempt from federal taxation under section 115 of the Internal Revenue Code.
II. All eligible employers are authorized to adopt resolutions establishing deferred compensation plans for their employees under section 457(b) of the Internal Revenue Code; and, further, establishing trusts, custodial accounts, or annuity contracts described in section 401(f) of the Internal Revenue Code to receive all assets and income of deferred compensation plans for the exclusive benefit of employee and retiree participants and their beneficiaries as required by section 457(g) of the Internal Revenue Code.
III. Notwithstanding any other provision of the law to the contrary, all Internal Revenue Code section 457(b) deferred compensation plans adopted and all Internal Revenue Code section 457(g) trusts, accounts, or contracts created by any eligible employer after August 20, 1996, which meet the requirements of this section, are hereby deemed to be qualifying deferred compensation plans under this section.
IV. The eligible employer which establishes a deferred compensation plan trust under section 457(g) of the Internal Revenue Code is hereby authorized to serve as a trustee of such trust and is further authorized to appoint an administrator to administer the deferred compensation plan trust and receive all plan assets and income for such purposes. An administrator may be within or outside the state so long as it administers a deferred compensation plan trust which qualifies as an Internal Revenue Code section 457(b) deferred compensation plan and an Internal Revenue Code section 457(g) trust account or contract. Any appointments made after August 20, 1996 of administrators and investments of plan assets in trusts created by those administrators that meet the requirements of this section are hereby ratified.
V. All amounts deferred under an Internal Revenue Code section 457(b) plan, after a trust has been established, shall be transferred to the trust within a period that is not longer than is reasonably necessary for the proper administration of the accounts of participants. All assets and income held in any deferred compensation plan trust established under this section shall be held, managed, and invested for the exclusive benefit of employee and retiree participants and their beneficiaries and shall not be diverted to any other purpose including any debt or obligation of the eligible employer under state or federal law.
Source.
1998, 371:1, eff. June 26, 1998.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:20 - For Cemeteries.

31:20 For Cemeteries. –
Towns shall take and hold in trust gifts, legacies and devises made to them for the care of cemeteries and burial lots when the terms of the gift, legacy or devise do not impose any liability upon the town beyond the amount of the gift, legacy or devise and the income thereof.
Source.
GL 49:7; 50:3. PS 40:5. 1901, 83:1. 1907, 70:1. PL 42:19. RL 51:20.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:21 - Funds of Cemetery Associations, Etc.

31:21 Funds of Cemetery Associations, Etc. –
Towns may receive from cemetery associations or individuals funds for the care of cemeteries or any lot therein, and the income thereof shall be expended by the town in accordance with the terms of the trust or contract under which the funds were received.
Source.
GL 49:7; 50:3. PS 40:5. 1901, 83:1. 1907, 70:1. PL 42:20. RL 51:21.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:22 - Trustees.

31:22 Trustees. –
All such trusts shall be administered by a board of 3 trustees, unless a town at an annual or special town meeting votes that such trusts shall be administered by a board of 5 trustees. In towns with a board of 3 trustees, one trustee shall be elected by a ballot at each annual town meeting for a term of 3 years. In towns with a board of 5 trustees the 2 additional trustees shall be appointed initially by the selectmen, one for one year and one for 2 years. Thereafter all trustees shall be elected by ballot at the annual town meeting to replace those whose terms expire. The term of each trustee shall be 3 years. Vacancies shall be filled by the selectmen for the remainder of the term. The board may recommend to the appointing authority the names of no more than 2 persons who may serve as alternate members on the board. The alternate members shall be appointed to one-year terms. In cities said trustees shall be chosen and hold their office for such term as shall be provided for by city ordinance. Trustees shall organize by electing one of their number bookkeeper, who shall keep the records and books for the trustees, and shall require a voucher before making any disbursement of funds from said trusts.
Source.
1915, 162:2. PL 42:21. RL 51:22. 1943, 70:1. 1945, 68:1. 1953, 21:1. RSA 31:22. 1979, 141:1, eff. June 5, 1979. 2014, 70:1, eff. July 26, 2014.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:22-a - Cy Pres, Cemetery Trust Funds.

31:22-a Cy Pres, Cemetery Trust Funds. –
Upon petition of a majority of the board of trustees and upon a finding that it is in the public interest, the superior court or the probate court may direct the application of only accumulated excess trust income for the general care, capital improvements to or expansion of the cemetery relative to which the particular trust applies. The court shall determine from the terms of the particular trust whether the excess income accumulation of the particular burial lot trust fund will not be required for the care of the burial lot in the foreseeable future. In determining this requirement the court shall consider:
I. The financial status of the trust account.
II. A projection of future interest rates.
III. A projection of future labor costs necessary to maintain the lot.
Source.
1977, 128:2. 1992, 284:1, eff. Jan. 1, 1993.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:23 - Single Trustee.

31:23 Single Trustee. –
A town wherein the total book value of trust funds is less than $15,000, acting under an appropriate article in the warrant for any annual town meeting, may vote that the board shall consist of one trustee only, in which case said trustee shall be chosen by ballot at the same and each succeeding annual town meeting; and such vote may be rescinded in like manner. All the duties and obligations imposed by law upon a board of trustees shall devolve upon the trustee so chosen; vacancies shall be filled by the selectmen for the remainder of the year; and said trustee shall receive from the town treasury such compensation as the town meeting may determine.
Source.
1945, 85:1. RSA 31:23. 1983, 264:1, eff. Aug. 17, 1983.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:24 - Trustees; Expenses.

31:24 Trustees;  Expenses. –
The expenses of trustees or the trustee provided for in RSA 31:23 shall be charged as incidental town charges.
Source.
1915, 162:5. PL 42:27. 1941, 43:3. RL 51:29. 1945, 85:3. RSA 31:24. 1973, 544:8. 1979, 376:17, eff. Aug. 22, 1979.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:25-a - Retention of Nonlegal Securities.

31:25-a Retention of Nonlegal Securities. –
Any security which at the time of its purchase under RSA 31:25 constituted a legal investment for any bank chartered by this state to engage in a banking business or for trustees of trust funds under the laws and conditions then existing may be retained notwithstanding the fact that, because of changes in the law relating to legal investments or because of conditions arising subsequent to the purchase of such security, its purchase might not then be legal; provided, however, that no such security that is not a prudent investment under the circumstances existing at the time of its retention and thereafter may be retained by the trustees; and provided further, that the aggregate total of the market value of all securities retained under this section shall not exceed 20 percent of the total market value of all the investments held by the trustees.
Source.
1983, 118:1, eff. May 25, 1983. 1997, 181:2, eff. Aug. 16, 1997. 2001, 54:2, eff. Jan. 1, 2002. 2021, 65:8, eff. Aug. 3, 2021.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:25-b - Prudent Investment Defined.

31:25-b Prudent Investment Defined. –
For purposes of RSA 31:25-a, a prudent investment is one which a prudent man would purchase for his own investment having primarily in view the preservation of the principal and the amount and regularity of the income to be derived therefrom.
Source.
1983, 118:1, eff. May 25, 1983.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:25-c - Report to the Attorney General.

31:25-c Report to the Attorney General. –
The trustees shall report annually to the attorney general any securities retained under the provisions of RSA 31:25-a, which shall appear as an addendum to the annual report required to be filed under RSA 31:38.
Source.
1983, 118:1, eff. May 25, 1983.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:25-d - Application of Prudent Investor Rule.

31:25-d Application of Prudent Investor Rule. –
The trustees of trust funds may manage and invest such funds in accordance with the prudent investor rule under RSA 564-B:9-901-RSA 564-B:9-906 without regard to the investment limitations of RSA 31:25 and RSA 31:25-a, provided, however, the trustees of trust funds:
I. Notify the attorney general in writing of their decision to invest according to the prudent investor rule; and
II. Hire or employ the trust department of a bank or a brokerage firm to provide investment advice and assistance under RSA 31:38-a, III.
Source.
2008, 264:1, eff. Aug. 25, 2008.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:26 - Investments by Single Trustee.

31:26 Investments by Single Trustee. –
In towns which have chosen a single trustee of trust funds such funds shall be invested only by deposit in any federally insured bank authorized to accept deposits under RSA 6:8, I and I-a, or in state, county, town, city, school district, water and sewer district bonds and the notes of towns or cities in this state and when so invested the trustee shall not be liable for the loss thereof; and in any common trust fund established by the New Hampshire Charitable Foundation in accordance with RSA 292:23; or in obligations fully guaranteed as to principal and interest by the United States government. The obligations may be held directly or in the form of securities of or other interests in any open-end or closed-end management-type investment company or investment trust registered under 15 U.S.C. section 80a-1 et seq., if the portfolio of the investment company or investment trust is limited to such obligations and repurchase agreements fully collateralized by such obligations. Deposits in a federally insured bank shall be made in the name of the town which holds the same as a trust, and it shall appear upon the books thereof as a trust fund. Any person who directly or indirectly receives any such trust funds for deposit or for investment in securities of any kind shall, prior to acceptance of such funds, make available at the time of such deposit or investment an option to have such funds secured by collateral having value at least equal to the amount of such funds. Such collateral shall be segregated for the exclusive benefit of the town depositing or investing such funds. Only securities defined by the bank commissioner as provided by rules adopted pursuant to RSA 383-B:3-301(e) shall be eligible to be pledged as collateral. The trustee may retain investments as received from donors until the maturity thereof.
Source.
1945, 85:2. RSA 31:26. 1969, 447:2. 1992, 24:2, III, eff. April 3, 1992. 2001, 54:3, eff. Jan. 1, 2002. 2007, 347:2, eff. Sept. 14, 2007. 2015, 272:40, eff. Oct. 1, 2015. 2021, 65:9, eff. Aug. 3, 2021.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:27 - Collective Investments.

31:27 Collective Investments. –
Notwithstanding any statute or rule of law to the contrary, town and city trustees of trust funds may establish, maintain and operate one or more common trust funds, in which may be combined money and property belonging to the various trusts in their care, for the purpose of facilitating investments, providing diversification and obtaining reasonable income; provided however, that said common trust funds shall be limited to the investments authorized in RSA 31:25; provided further, that not more than $10,000, or more than 10 percent of the fund whichever is greater, of any town or city common trust funds shall be invested under RSA 31:25 in the obligations of any one corporation or organization, excepting deposits in any federally insured bank authorized to accept deposits under RSA 6:8, I and I-a, in credit unions in this state, or in obligations of the United States and of the state of New Hampshire and its subdivisions; or in participation units in the public deposit investment pool established pursuant to RSA 6:45, or in shares of open ended mutual funds selected by the trustees for investment under RSA 31:25, and provided further, that the participating contributory interests of said trusts are properly evidenced by appropriate bookkeeping entries showing on an annual basis the capital contribution of and the profits and income allocable to each trust.
Source.
1951, 227:1, par. 31-a. RSA 31:27. 1959, 253:1. 1969, 447:3. 1992, 24:2, IV, eff. April 3, 1992. 1997, 181:3, eff. Aug. 16, 1997. 2001, 54:4, eff. Jan. 1, 2002. 2021, 65:10, eff. Aug. 3, 2021. 2023, 36:2, eff. July 16, 2023.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:28 - Exception.

31:28 Exception. –
The provisions of RSA 31:27 shall not apply where the instrument creating the particular trust specifically prohibits collective investments or where such investment shall violate any specific court order made in any particular trust.
Source.
1951, 227:1, par. 31-c, eff. Aug. 29, 1951.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:29 - Contributions and Withdrawals.

31:29 Contributions and Withdrawals. –
Contribution to any common trust fund shall be made on the basis of its market value at the time such contribution is recorded in the books of the trustees. The withdrawal of a particular trust fund from any common trust fund shall be made proportionately on the basis of the market value of said common trust fund at the time such withdrawal is recorded in the books of the trustees.
Source.
1951, 227:1, par. 31-b, eff. Aug. 29, 1951.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:30 - Liberal Construction of Provisions.

31:30 Liberal Construction of Provisions. –
The provisions of RSA 31:25, 31:27-29, and 31:28 shall be construed liberally to effectuate the purposes stated in RSA 31:27.
Source.
1951, 227:1, par. 31-e, eff. Aug. 29, 1951.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:31 - Trust Funds for Districts.

31:31 Trust Funds for Districts. –
Except where otherwise specifically provided in the charter of a city or by special act of the legislature whenever a gift, legacy or devise shall be made in trust to a school district, village district or any subdivision of a town and accepted by it, the same shall be held in custody and administered by the trustees of trust funds of such town or in case of districts embracing 2 or more towns by the trustees of trust funds of that town which the voters of said district may elect. The governing body of any such district or subdivision shall expend such district or subdivision trust funds, or the income thereof to be expended, consistently with the terms of the trust. The provisions of RSA 31:32 shall not apply to expenditures of district or subdivision trust funds.
Source.
1941, 43:2. RL 51:24.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:32 - Expenditures.

31:32 Expenditures. –
Trust funds, or the income thereof, to be expended, shall be paid to trustees or agents of the town established to carry out the objects designated by such trusts, and, if there be no such trustees or agents, then such expenditures shall be made by the full board of town trustees.
Source.
1915, 162:3. 1919, 96:1. PL 42:23. RL 51:25.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:33 - Audit and Publication of Reports of Trustees.

31:33 Audit and Publication of Reports of Trustees. –
I. The accounts of the trustees shall be audited annually by the auditor of the town, the securities shall be exhibited to the auditor, and he shall certify the facts found by his audit and the list of all securities held. The trustees shall submit to the auditor a detailed statement of the securities held by them and the particular trust to which they belong, and exhibit to him a statement of all receipts and expenditures with proper vouchers.
II. The legislative body of a town may authorize the printing of the reports of the trustees and of the auditor in summary form rather than in full detail in the annual town report.
III. In a year in which a town accepts gifts, legacies and devises for any trust created, the trustees and auditor shall print the names of the donors and the value of such gifts, legacies and devises at the time of donation in the annual town report.
Source.
1915, 162:3. PL 42:24. RL 51:26. RSA 31:33. 1975, 78:1. 1977, 45:1, eff. June 11, 1977.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:34 - Records.

31:34 Records. –
The trustees shall keep a record of all trusts in a record book or maintained in electronic format, which shall be open to the inspection of all persons in their town.
Source.
1915, 162:3. PL 42:25. RL 51:27. 2014, 32:1, eff. July 26, 2014.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:35 - Compensation of Bookkeeper.

31:35 Compensation of Bookkeeper. –
The bookkeeper of the trustees shall receive such compensation as the town meeting may determine.
Source.
1915, 162:4. PL 42:26. RL 51:28. 1948, 70:2. 1953, 21:2. RSA 31:35. 1983, 264:3, eff. Aug. 17, 1983.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:36 - Deposits.

31:36 Deposits. –
Deposits in any federally insured bank authorized to accept deposits under RSA 6:8, I and I-a or any credit union shall be made in the name of the town which holds the same in trust, and it shall appear upon the book thereof that the same is a trust fund.
Source.
1915, 162:7. PL 42:28. RL 51:30. 2001, 54:5, eff. Jan. 1, 2002. 2021, 65:11, eff. Aug. 3, 2021.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:37 - Payment by Towns.

31:37 Payment by Towns. –
Each town shall pay over to the trustees the full amount of its trust funds.
Source.
1915, 162:6. PL 42:29. RL 51:31.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:38 - Reports.

31:38 Reports. –
A copy of the reports required of the town and city trustees and of the auditor thereof shall be filed annually with the attorney general, the department of revenue administration, and with the governing body of the town or city.
Source.
1951, 227:1, par. 31-d, eff. Aug. 29, 1951. 2014, 32:2, eff. July 26, 2014.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:38-a - Professional Banking and Brokerage Assistance.

31:38-a Professional Banking and Brokerage Assistance. –
I. The provisions of RSA 31:19 through 31:38 as amended shall remain in full force and effect. This section is intended only to provide help to trustees covered by this subdivision by enabling them to have professional banking and brokerage assistance in the performance of their duties as trustees.
II. "Bank" as used in this section means a savings bank, national bank or trust company in this state, any building and loan association or cooperative bank, incorporated and doing business under the laws of this state or any federal savings and loan association located and doing business in this state.
II-a. "Brokerage firm" in this section means a firm registered under the securities law effecting transactions in securities for the accounts of others.
II-b. "Portfolio management department" in this section means the department of a brokerage firm responsible for investment management of client accounts.
II-c. "Investment advisor" in this section means a qualified investment advisory firm registered with the appropriate regulatory authorities. Such firm may or may not be associated with a brokerage firm as defined in paragraph II-a.
III. Any trustee or trustees of trust funds authorized by this chapter may hire or employ the trust department or departments of a bank or banks or a brokerage firm to assist in the management and investment of trust fund resources or to provide bookkeeping services in connection therewith or to do both. They may also place securities in the nominee name of a trust department or departments or a brokerage firm to facilitate transfers for such securities. Trust fund records maintained by any bank or brokerage firm must be available at all times for examination by local auditors, by independent accountants or auditors retained by a municipality, or by the auditors of the department of revenue administration; and such records shall be municipal records and property. In employing such trust departments, portfolio management departments, or investment advisors, the trustees may enter into contracts or agreements delegating the management of such trust funds to those departments subject to investment guidelines adopted by the trustees under applicable statutes and subject to at least quarterly review and approval of such management by the trustees.
IV. Any expenses incurred pursuant to paragraph III of this section by a trustee or trustees of trust funds authorized by this chapter shall be charges against the trust funds involved and shall be identified and reported in the annual report of the trustee or trustees as expenditures out of trust funds made pursuant to RSA 31:38-a, III.
Source.
1977, 214:1. 1983, 107:1, eff. July 23, 1983; 264:4, eff. Aug. 17, 1983. 1996, 209:5-7, eff. Aug. 9, 1996.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:39-a - Conflict of Interest Ordinances.

31:39-a Conflict of Interest Ordinances. –
The legislative body of a town or city may adopt an ordinance defining and regulating conflicts of interest for local officers and employees, whether elected or appointed. Any such ordinance may include provisions requiring disclosure of financial interests for specified officers and employees, establishing incompatibility of office requirements stricter than those specified by state law or establishing conditions under which prohibited conflicts of interest shall require removal from office. Any such ordinance shall include provisions to exempt affected officers and employees who are in office or employed at the time the ordinance is adopted for a period not to exceed one year from the date of adoption. The superior court shall have jurisdiction over any removal proceedings instituted under an ordinance adopted under this section.
Source.
1981, 221:1, eff. Aug. 10, 1981.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:39-c - Administrative Enforcement of Ordinances.

31:39-c Administrative Enforcement of Ordinances. –
[There is no RSA 31:39-b.]
Notwithstanding any other provision of law, a town may use the following provisions in the enforcement of its ordinances and regulations:
I. Any town may establish, by ordinance adopted by the legislative body, a system for the administrative enforcement of violations of any municipal code, ordinance, bylaw, or regulation and for the collection of penalties, to be used prior to the service of a formal summons and complaint. Such a system may be administered by a police department or other municipal agency. The system may include opportunities for persons who do not wish to contest violations to pay such penalties by mail. The system may also provide for a schedule of enhanced penalties the longer such penalties remain unpaid; provided, however, that the penalty for any separate offense shall in no case exceed the maximum penalty for a violation as set forth in RSA 31:39, III.
II. A written notice of violation containing a description of the offense and any applicable schedule of penalties, delivered in person or by first-class mail to the last-known address of the offender, shall be deemed adequate service of process for purposes of any administrative enforcement system established under paragraph I.
III. If the administrative enforcement system established under paragraph I is unsuccessful at resolving alleged violations, or in the case of a town that has not established such a system, a summons may be issued as otherwise provided by law, including use of the procedure for plea by mail set forth in RSA 31:39-d.
Source.
2009, 270:1, eff. Jan. 1, 2010.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:39-e - Bylaws Affecting Forestry Activities.

31:39-e Bylaws Affecting Forestry Activities. –
I. In this section, "forestry activities" means developing, caring for, or cultivating forests; timber harvesting; silviculture; and customary management and supporting activities.
II. Before enacting any ordinance, bylaw, rule, or other regulatory provision that is likely to affect forestry activities, a municipality shall consider the possible adverse effects on forestry activities and take any steps that are reasonably available to minimize such effects.
III. No municipality shall enact any ordinance, bylaw, rule, or other regulatory provision that applies only to forestry activities which adversely affects such activities. Nothing in this paragraph shall limit a municipality's authority to regulate forestry activities under duly adopted land use ordinances and regulations, subject to the protections of RSA 672:1, III-c, RSA 674:1, VI, and RSA 674:32-a through 674:32-d.
Source.
2018, 179:2, eff. June 8, 2018.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:40 - Taxicabs.

31:40 Taxicabs. –
Towns within which any taxicab shall be operated shall have the power to make bylaws relating to the licensing of such vehicles therein, fixing reasonable license fees therefor, and requiring proof of reasonable insurance or bond for the protection of passengers riding therein, and failure to conform to such bylaws shall constitute a violation and any fines collected hereunder shall inure to such uses as said towns may direct. The word "taxicabs" as used in this section shall mean any rubber-tired motor vehicle, having a manufacturers rated capacity of not more than 7 passengers, used in the call and demand transportation of passengers for compensation to or from points chosen or designated by the passengers and not operated on a fixed schedule, between fixed termini, or any such vehicle leased or rented, or held for leasing or renting, with or without driver or operator.
Source.
1943, 146:1. RSA 31:40. 1973, 531:4, eff. Oct. 31, 1973 at 11:59 p.m.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:41 - Open-Air Motion Picture Theatres.

31:41 Open-Air Motion Picture Theatres. –
Towns shall have the power to make bylaws relating to the regulation and licensing of open-air motion picture theatres within the limits of the town, and may fix reasonable fees for the operation of said theatres, and failure to conform to such bylaws shall constitute a violation and any fines collected hereunder shall inure to such uses as said towns may direct.
Source.
1949, 252:1, par. 32-b. RSA 31:41. 1973, 531:5, eff. Oct. 31, 1973 at 11:59 p.m.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:41-a - Motor Vehicle Race Tracks.

31:41-a Motor Vehicle Race Tracks. –
Towns shall have the power to make bylaws relating to the regulation and licensing of motor vehicle race tracks within the limits of the town, and may fix fees not to exceed $100 annually for the operation of such race tracks, and failure to observe such bylaws shall constitute a violation and any fines collected hereunder shall inure to such uses as said towns may direct. For the purposes of this section, a motor vehicle shall be defined as any self-propelled vehicle, except tractors, activated by an internal combustion engine and not operated exclusively on stationary tracks.
Source.
1967, 149:1. 1973, 531:6, eff. Oct. 31, 1973 at 11:59 p.m.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:41-b - Hazardous Embankments.

31:41-b Hazardous Embankments. –
Towns shall have the power to make bylaws regulating hazardous embankments, including the removal, stabilization, or fencing thereof, for the protection of the health and safety of the public. Whoever violates any such bylaw shall be guilty of a violation for each offense and the penalty therefor shall inure to such uses as the town may direct. Regulation of "excavation" as defined in RSA 155-E:1, II shall be in accordance with RSA 155-E, but any hazardous embankment resulting from excavation, whether undertaken prior to, on, or after August 4, 1989, may be subject to bylaws made under the authority of this section.
Source.
1971, 212:1. 1973, 531:7. 1989, 363:16. 1991, 310:2, eff. Aug. 23, 1991.
2023 New Hampshire Revised Statutes › Title III - Towns, Cities, Village Districts, and Unincorporated Places › Chapter 31 - Powers and Duties of Towns › Section 31:41-c - Electioneering.

31:41-c Electioneering. –
Towns shall have the power to make bylaws regulating the distribution of campaign materials or electioneering or any activity which affects the safety, welfare and rights of voters at any election held for any purpose in such town. Such power shall not extend to the display of printed or written matter attached to any legally parked motor vehicle, nor shall such power extend to activities conducted wholly on private property so as not to interfere with people approaching or entering a polling place. Failure to conform to bylaws adopted under this section shall constitute a violation. A copy of the bylaws adopted under this section shall be provided to the town clerk immediately following adoption so that they may be made available to candidates filing for office, and shall be posted at each polling place at least 72 hours in advance of any town election.
Source.
1981, 298:1. 1989, 272:1, eff. July 25, 1989. 1997, 243:1, eff. Aug. 18, 1997.