Title III, Towns, Cities, Village Districts, and Unincorporated Places

I. At any annual town meeting under an article in the warrant, the voters may vote to determine if they are in favor of having a 3-year term for a tax collector. The governing body shall determine whether the vote will be by official ballot or by special ballot. If the town has a…

Any town may, at any annual meeting under an article in the warrant for the meeting, elect a board of assessors of 3 members, by a majority vote of the legal voters present and voting at the meeting.

Upon written petition of not less than 2 percent of the legal voters of any town, addressed and delivered to the selectmen not later than 35 days before any annual meeting, the following question, as requested in the application, shall be submitted to the voters at the meeting: "…

Whenever the selectmen of a town shall receive a petition under the provisions of RSA 41:2-d, they shall post notice of a public hearing to be held in said town, and printed in a newspaper of general circulation within said town, for a discussion of the proposed change in town as…

A town which has voted to adopt the provisions of this chapter may rescind its action in the same manner, and the provisions of RSA 41:2-d of this chapter so far as applicable apply. The question "Are you in favor of eliminating the board of assessors as elected officers?" shall …

The assessors, however elected, shall constitute a Board of Assessors for the town, who shall perform all the duties relative to taking the inventory and the appraisal of property for taxation, and in regard to the assessment and abatement of taxes and issuing warrants for the co…

The selectmen shall forthwith deliver to the chairman of the elected board of assessors, all warrants for the assessment of state and county taxes which may be addressed to them, and all certified copies of the votes of school districts for raising district taxes which may be del…

If a town votes to adopt the provisions of this subdivision, the change shall not take effect until the first annual town meeting following the meeting upon which the questions were acted upon. At the next annual meeting following the meeting where action was taken, the town shal…

He shall, within 30 days after the annual town meeting, report to the assistant state librarian the name of any public library within the city or town; the names and post-office addresses of all the officers of each; the town, person or persons in whom the ownership of said libra…

For the purposes of this chapter, every library regularly open to the public, or to some portion of the public, with or without limitations, shall be considered a public library, whether its ownership is vested in the town, in a corporation, in an organized association, or in ind…

The chairmen of boards of selectmen, of school boards, village commissioners, and all other public officers of a town organization shall promptly supply the town clerk of their respective places of office with 2 copies of any report made by them and printed, and such city or town…

Any town clerk or other public officer, or the officer or owner of any public library, failing to comply with the foregoing provisions of this subdivision, shall be guilty of a violation.

The town clerk shall furnish, to any person requesting it and tendering pay therefor, an attested copy of any public record in his custody; and for neglect or refusal to do so he shall be guilty of a violation.

I. Town clerks shall be entitled to a minimum fee of $2 for recording a bill of conditional sale, a personal property mortgage or for a copy of any public records in his or her custody except copies of vital statistics, for recording writs of attachment, discharging a mortgage on…

Every town, except those towns that have voted to appoint a town treasurer under RSA 41:26-e, shall choose a treasurer by ballot at the annual meeting.

I. At any annual town meeting under an article in the warrant, the voters may vote to determine if they are in favor of having a 3-year term for the elected town treasurer. The governing body shall determine whether the vote will be by official ballot or by special ballot. If the…

The governing body may institute proceedings to remove the elected treasurer from office whenever, upon examination by the department of revenue administration, a certified public accountant, or a public accountant licensed by the state under RSA 309-B, the accounts are found to …

Any town may, under an article in the warrant for the annual town meeting, vote to authorize the appointment rather than the election of a town treasurer. Such appointment shall be made in accordance with RSA 669:17-d by either the board of selectmen, or in the case of a town ope…

If any town, at the annual meeting, shall fail to elect a treasurer and fail to adopt the provisions of RSA 41:26-e, it shall be the duty of the selectmen to appoint a treasurer within 6 days thereafter, to hold office during their pleasure or until another is chosen or appointed…

I. The town treasurer shall have custody of all moneys belonging to the town, and shall pay out the same only as follows: (a) Upon orders of the selectmen in a public meeting or by a noncontemporaneously signed manifest signed by a majority of the board; or, (b) In the case of a …

Each town may have a deputy treasurer who shall be qualified in the same manner as the town treasurer and who shall perform all the duties of the town treasurer in case of the treasurer's absence by sickness, resignation, or otherwise. A deputy treasurer shall be appointed by the…

All town officers shall continue in office until the next annual meeting and until others shall be chosen or appointed and qualified in their stead, except in cases where the law otherwise directs. If a board of officers is balloted for and one or more of them are chosen the term…

Town notes shall be signed by a majority of the selectmen and countersigned by the treasurer.

Financial audits play a fundamentally vital role in helping to preserve the integrity of the public finance functions and by maintaining citizens' confidence in their elected leaders. Properly performed audits provide independent assurance that financial information presented is …

Any municipality that has not hired an auditor under RSA 21-J:19 shall, at the annual meeting, under an article in the warrant, choose one or more auditors. The terms of office shall be staggered so that after the year of adoption one auditor shall be chosen for a term of office …

I. All municipalities shall annually, or more often as necessary, conduct an audit of the accounts of any officer or agent handling funds of the municipality. Elected auditors conducting such audits shall follow audit procedures in rules adopted by the commissioner pursuant to RS…

I. A complete report of any audit or procedure conducted under RSA 41:31-c shall, upon completion, be made available to the public in accordance with RSA 21-J:19. II. Unless otherwise required by law, within 10 days of the acceptance by the governing body of any completed audit, …

Any town may, under an article in the warrant for the annual town meeting vote to elect a board of 2 or more auditors for the terms as herein provided. The terms of office shall be staggered so that after the year of adoption one auditor shall be chosen for a term of office for t…

Each town, at the annual meeting, may determine the rate or amount of compensation to be allowed the collector of taxes for his services. Such compensation may be based upon statutory fees, a fixed compensation in lieu of statutory fees, a fixed compensation and statutory fees, o…

I. Every collector of taxes shall keep in suitable books a fair and correct account in detail of the taxes due, collected, and abated, and of all property sold for nonpayment of taxes, which books shall be public records. A tax collector shall remit all money collected to the tow…

Whenever the term of office of a collector of taxes shall end, from whatever cause, his powers and authority shall cease and terminate and devolve upon his successor whenever he is elected or appointed. The selectmen shall cause an audit of his accounts to be made promptly and th…

I. The tax collector shall appoint a deputy, with the approval of the selectmen, who shall be sworn, give bond, have the powers of tax collectors and may be removed at the pleasure of the tax collector. The deputy shall perform such duties as are assigned to him by the tax collec…

The commissioner of revenue administration shall have and exercise general supervision over all tax collectors in the performance of their duties to the end that the laws relating to the collection of taxes may be properly administered.

The governing body may institute proceedings to remove the tax collector from office whenever, upon examination by the department of revenue administration, a certified public accountant, or a public accountant licensed by the state under RSA 309-B, the accounts are found to cont…

In case of removal from town or office or the death of a collector, he, his executors or administrators, and all other persons into whose hands any of his unsettled tax lists may come, shall forthwith deliver the same to the selectmen.

Any distress begun by a deceased or removed collector, or one who vacates his office by removal from town or otherwise, may be completed by his successor in the same manner as it could have been by him who began it.

Every collector of taxes shall collect all taxes set down upon the lists committed to him for that purpose except such as are abated, and shall possess all the powers of the office until they are collected, unless he is sooner removed as provided in this chapter.

I. At any annual town meeting under an article in the warrant placed there by petition, the voters may, whether or not the terms of office for town clerk and tax collector for said town are coterminous, vote, by ballot, to determine if they are in favor of having the office of to…

Except as otherwise provided in this subdivision, all laws of this state pertaining to town clerks and town tax collectors shall apply in full to the office of town clerk-tax collector.

I. The town clerk-tax collector shall appoint a deputy, with the approval of the selectmen, who shall be sworn, give bond, have the powers of town clerk-tax collectors and may be removed at the pleasure of the town clerk-tax collector. The deputy shall perform such duties as are …

Overseers of public welfare shall keep full and accurate records of the assisted persons fully supported, the persons relieved and partially supported, and the travelers and vagrants lodged at the expense of their respective towns, together with the amounts paid by them for such …

The board of supervisors of the checklist shall consist of 3 legal voters of the town. At the annual town election held in every even numbered year, the voters of each town shall elect, by ballot, one supervisor for a term of 6 years, provided that the supervisor elected at the s…

Any town at any annual meeting, under an article in the warrant for said meeting, may vote to elect by ballot one or more permanent constables or police chiefs or other police officers for full-time duty in said town and may rescind such action in like manner. No election of such…

Any permanent constable or police officer who is either elected under the provisions of RSA 41:47 or appointed for full-time duty under the provisions of RSA 105:1, and who is in compliance with the requirements of RSA 106-L:6, shall continue to hold such office during good behav…

In any town which has full-time permanent police officer or officers, the selectmen, or other governing body, shall allow said officer or officers one day of rest in 8, without loss of pay.

No person shall be obliged to serve in any town office two terms successively; nor shall a person be compelled to serve as collector of taxes in any case.