Title XV, Education

The corporate powers of a district shall continue for the purpose of settling up its affairs and of holding, managing and enjoying any property held by it in trust, notwithstanding its dissolution, but the school board of the district of which it forms a part shall be its agents …

The school board shall first give to such district or districts such term or character of schooling as would be just and reasonable if no such fund were in existence, and only use the income to lengthen the school or schools, or to carry out the purposes of the trust under which …

Any justice of the peace may, upon application of 3 or more voters, resident within the limits of the dissolved district, call a meeting thereof in the same manner as other school district meetings are called, at which a moderator, clerk and agents may be chosen and any other bus…

The records of dissolved school districts whose corporate existence is not continued for any purpose shall be returned by the clerks of such districts to the town clerk's office for preservation with the public records of the town.

If a district so dissolved is formed of parts of 2 or more towns an equitable apportionment of its assets and liabilities between such parts shall be made by the selectmen of the towns in which they are situate, acting as a joint board, within 60 days after the dissolution.

If such joint board fails to make an apportionment within the time limited therefor any taxpayer within the district may apply by petition to a justice of the superior court for the appointment of a referee to make the apportionment.

The justice shall appoint a time and place of hearing upon the petition, and order notice thereof to be given to all parties interested, and after hearing he shall appoint a referee.

The notice shall be served by posting copies of the petition and order thereon in at least 2 public places in each of said parts, and by giving to the clerk of the dissolved district, and the clerk of each town district in which any part thereof is located, like copies 10 days at…

The referee shall cause notice of his hearing to be given to all parties interested, in the same manner as is provided in RSA 194:48. He shall hear the parties, make his report in writing, and file a copy thereof with the clerk of the dissolved district and the clerk of each town…

In the assessment of school district taxes every person shall be taxed in the district in which he lives for his personal estate subject to taxation in town. Real estate shall be taxed in the district in which it is situated.

Upon receiving a copy of the apportionment, the selectmen shall assess upon that part of the district within their town the amount for which it is charged, and cause the same to be collected and paid to the town district in which the creditor part of the dissolved district is sit…

The town district shall take the property and assets of that part of the dissolved district which is situate in such town district, and the selectmen of the town shall assess and remit taxes with reference to the property so taken, and like property of the town district, the same…

Any person interested in severing part of any town therefrom and annexing it to another town, or school district therein, for school purposes may apply therefor by petition to the selectmen of the town from which it is proposed to sever such territory, and to the selectmen of the…

It shall be the duty of said selectmen, upon notice to such petitioners and to the school boards of the respective towns and school districts interested in the proposed transfer, to hear the parties, and determine whether the reasonable accommodation of such petitioners or others…

If a majority of each of said boards of selectmen report in favor of such transfer they shall sign a certificate of that fact, describing such territory, and stating that it is annexed to such adjoining town, or district therein, for school purposes, which certificate shall be re…

Any territory annexed for school purposes to an adjoining town, or school district therein, may, upon proceedings such as have been prescribed in this subdivision, be restored to the town or district from which it was severed. Such proceedings may be initiated by any person in ei…

The annexation of territory under this subdivision shall have the same force and validity as if made by a special act of the legislature.

The selectmen and collector of any town to which part of any other town is annexed for school purposes shall have the same powers and duties in respect to such annexed territory, of furnishing blank inventories and of assessing and collecting taxes for school purposes, and the in…

The foregoing provisions of this subdivision shall not apply to special districts, but only to town districts.

The selectmen of any town, and the school board of any high school or other special district in the same town, may, upon petition of persons interested, after notice to the school board of the town school district of such town, and after hearing the parties, unite parts of either…

The selectmen may make a new invoice of all the property in the district when necessary for the just assessment of such taxes.

I. A special school district is established within the department of corrections, under RSA 21-H, solely for the purpose of providing approved education programs pursuant to subparagraph IV(b) of this section to eligible adult offenders who either meet the definition of "child wi…

I. In this subdivision, "unused facility" means a school building owned by a school district which is not used for academic purposes, extracurricular activities, administrative school functions, or sports and for which the school district has no school board approved written plan…

The selectmen shall annually assess upon the ratable estate of the district a sum equal to the amounts determined by the district, and shall pay over the same to the district treasurer.

If such taxes are assessed after July 1 in any year upon the property of nonresidents the collector shall send to the owners of said property, or to their agents, if known, a bill of their taxes within 2 months after the delivery of the list to him, and shall, at the expiration o…

Every district situate in 2 or more towns shall be entitled to its just proportion of school taxes, income from school funds, according to the value of property taxable therein.