TITLE I
THE STATE AND ITS GOVERNMENT

CHAPTER 21-J
DEPARTMENT OF REVENUE ADMINISTRATION

Property Tax Rates

Section 21-J:34

    21-J:34 Reports Required. – The governing body of each city, town, unincorporated town, unorganized place, school district, and village district, and the clerk of each county convention shall submit to the commissioner of revenue administration the following reports necessary to compute and establish the tax rate for each city, town, unincorporated town, unorganized place, school district, village district and county. The commissioner shall adopt rules under RSA 541-A establishing the form and content of these reports:
    I. A report filed by the governing body of each city, town, or unincorporated place, shall certify the number of residents and total valuation of each class of property included in the inventory of residents and ratable estates. This report shall be filed by September 1 of each year, unless this filing date is extended by the commissioner for just cause.
    II. A report filed by the governing body of each city, town, unincorporated town, unorganized place, school district, and village district shall certify the appropriations voted by the meeting of the appropriate legislative body, whether city or town council, mayor and council, or mayor and board of aldermen, at each annual or special town, school district, or village district meeting. This report shall be filed within 20 days of the close of the meeting.
    III. A report filed by the governing body of each city, town, school district, and village district shall revise all the estimated revenues for the year. This report shall be filed by September 1 of each year.
    IV. The minutes of the appropriate legislative body, whether city or town council, mayor and council, or mayor and board of aldermen, at which appropriations are voted or rescinded, and each annual and special town, school district, and village district meeting shall be certified by the clerk. Such minutes shall be filed within 20 days of the date of the close of the meeting of the appropriate legislative body at which appropriations are voted or rescinded.
    IV-a. For municipalities which have elected to vote by official ballot either through adoption of a charter or through the adoption of RSA 40:12-14, the minutes of any meeting or any deliberative session of a municipality's legislative body at which any appropriations may be amended, voted, or rescinded shall be certified by the clerk. Such minutes shall be filed within 20 days after the date of the close of the meeting of the municipality's legislative body at which appropriations may be amended, voted, or rescinded.
    IV-b. For municipalities which have elected to vote by official ballot either through adoption of a charter or through the adoption of RSA 40:12-14, the clerk shall also forward a sample of the official ballot and shall certify the counts on each ballot question. The counts may be certified by noting the count on the official ballot sample or by submitting minutes in any other format approved by the commissioner.
    V. A financial report for each city, town, school district, village district, or county shall be filed showing the summary of receipts and expenditures, according to uniform classifications, during the preceding fiscal year, and a balance sheet showing assets and liabilities at the close of the year. This report shall be submitted on or before April 1 if the municipality keeps its accounts on a calendar year basis, or on or before September 1 if the municipality keeps its accounts on an optional fiscal year basis pursuant to RSA 31:94-a. School districts shall submit financial reports on or before September 1 of each year.
    VI. (a) The governing body of the town, school district, or village district, or the budget committee in towns operating under the municipal budget law, shall file the budget within 20 days of the close of the annual or special meeting.
       (b) The governing body of a city shall file the budget within 20 days of the adoption of any budget resolution.
       (c) The governing body of a town which has adopted a charter pursuant to RSA 49-B and does not have a budgetary town meeting, shall file the budget within 20 days of the adoption of any budget resolution.
    VII. If a special town, school district, or village district meeting is held, the governing body shall submit, within 20 days of the close of the special meeting, a copy of the petition to superior court requesting permission to hold a special meeting and a copy of the decree from the superior court granting permission to hold a special meeting.
    VIII. The governing body of the town, school district, or village district shall file, within 20 days of the close of the annual or special meeting, a copy of the warrant posted for the annual or special meeting.
    IX. The governing body of the town shall file, within 20 days of the close of the annual meeting, a copy of the annual town report.
    X. If a city, town, school district, village district, or county is audited by an independent public accountant, it shall submit a copy of the audited financial statements in accordance with RSA 21-J:19, II.
    XI. The budget as presented to the county convention shall be filed by the clerk of the county convention by September 1 of the fiscal year to which the budget relates.
    XII. A report filed by the clerk of the county convention shall certify the appropriations voted at the county convention, along with estimated revenues. This report shall be filed by September 1 of the fiscal year to which the report relates.
    XIII. The minutes of the county convention shall be certified by the clerk of the county convention. Such minutes shall be filed by September 1 of the fiscal year to which the minutes relate.
    XIV. In the case of a supplemental county appropriation, pursuant to RSA 24:14-a, the clerk of the county convention shall file the budget, report of appropriations voted and estimated revenues, and the minutes of the convention vote on the supplemental appropriation, within 20 days of the close of the meeting.
    XV. [Repealed.]

Source. 1987, 285:4. 1989, 399:1. 1991, 269:4-7, eff. July 1, 1991. 1996, 164:2, eff. Aug. 2, 1996. 1998, 192:1, eff. Aug. 17, 1998. 1999, 17:9, eff. April 29, 1999. 2000, 239:9, eff. date Aug. 5, 2000. 2001, 71:1, eff. July 1, 2001. 2003, 307:2, eff. July 1, 2003. 2007, 182:2, eff. April 1, 2007.