TITLE III
TOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES

Chapter 41
CHOICE AND DUTIES OF TOWN OFFICERS

Section 41:1

    41:1 Repealed by 1979, 410:2, III, eff. July 1, 1979. –

Section 41:2

    41:2 Optional Officers. – In addition to the officers which towns are hereinafter required to elect at the annual meeting, any town may choose one or more collectors of taxes, agents, overseers of public welfare, constables, police chiefs or other police officers, and every other officer who may be directed by law to be chosen, and such other officers as it may judge necessary for managing its affairs, who shall perform the duties prescribed by law. Constables, police chiefs or police officers shall be elected pursuant to the provisions of RSA 41:47.

Source. RS 34:4, 5. CS 36:4, 7. GS 37:4, 7. GL 40:4, 12. 1879, 6:1. PS 43:25. PL 47:36. RL 59:41. RSA 41:2. 1957, 198:1. 1969, 450:2. 1995, 11:1, eff. June 11, 1995.

Section 41:2-a

    41:2-a Repealed by 1993, 68:5, I, eff. June 22, 1993. –

Section 41:2-b

    41:2-b Three-Year Term; Tax Collector. –
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 adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the tax collector from one year to 3 years, beginning with the term of the tax collector to be elected at next year's regular town meeting?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides such vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used to determine the vote of the town. If a majority of those voting on the question vote in favor of a 3-year term, at the next annual meeting after the vote of approval, the town shall elect a tax collector for the 3-year term.
II. After a 3-year term for tax collector has been established, at any subsequent annual town meeting, under an article in the warrant, the voters may vote to determine if they are in favor of continuing to have a 3-year term for the tax collector. The governing body shall determine whether the vote shall be by official ballot or by special ballot. If the town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the tax collector from 3 years to one year, beginning at the end of the 3-year term of the tax collector elected this year (last year or 2 years ago)?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides such vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used during the open, business session of the town meeting to determine the vote of the town. If a majority of those voting on the question do not vote in favor of continuing the 3-year term, then at the subsequent annual town meeting occurring at the completion of the most recently elected tax collector's 3-year term, the voters shall elect a tax collector for a one-year term as provided by RSA 41:2.
III. [Repealed.]

Source. 1969, 257:1. 1993, 68:1, 5, II, eff. June 22, 1993.

Assessors

Section 41:2-c

    41:2-c Grant of Power. – 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.

Source. 1971, 375:1. 1973, 135:1, eff. July 13, 1973.

Section 41:2-d

    41:2-d Petition and Ballot. – 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: "Are you in favor of a 3-man board of assessors to be the legal assessing authority for the town?" In towns having an official ballot the question shall appear upon the ballot, in accordance with RSA 59:12-a. In towns where no official ballot is used, the vote on this question shall be by special ballot. After the question, squares with the words "yes" and "no" shall be printed on the ballot in which the voter may mark his choice, in accordance with RSA 59:12-a.

Source. 1971, 375:1, eff. Aug. 27, 1971.

Section 41:2-e

    41:2-e Public Hearing. – 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 assessing authority. Said hearing shall be held at least 15 days prior to town meeting.

Source. 1971, 375:1, eff. Aug. 27, 1971.

Section 41:2-f

    41:2-f Revocation. – 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 be printed on the ballot, in accordance with RSA 59:12-a.

Source. 1971, 375:1, eff. Aug. 27, 1971.

Section 41:2-g

    41:2-g Duties and Compensation. – 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 collection of the same, as are now or may hereafter be required by law of selectmen and assessors of towns and shall have all the powers and be subject to the same liabilities, in regard to those duties, which selectmen and assessors in towns or assessors in cities now or hereafter may have, or be subject to, in regard to the same. A majority of the assessors shall be competent in all cases. The voters of the town, at the annual meeting, may determine the rate or amount of compensation to be allowed the assessors for their services.

Source. 1971, 375:1, eff. Aug. 27, 1971.

Section 41:2-h

    41:2-h Warrants. – 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 delivered to them; and the same shall be sufficient authority for the assessors to assess and direct the town tax collector to collect such taxes.

Source. 1971, 375:1, eff. Aug. 27, 1971.

Section 41:2-i

    41:2-i Effective Date of Authority. – 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 shall elect one member for a one-year term, one member for a 2-year term and one member for a 3-year term. At each succeeding annual meeting, members shall be elected to fill the vacancies regularly occurring.

Source. 1971, 375:1, eff. Aug. 27, 1971.

Tenure

Section 41:3

    41:3 Tenure. – 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 of office of all the members of the preceding board shall cease when those who are chosen upon such balloting have qualified, as required by law.

Source. RS 34:6. CS 36:8. GS 37:9. GL 40:14. PS 43:36. PL 47:39. RL 59:45.

Section 41:3-a

    41:3-a Repealed by 1979, 410:2, IV, eff. July 1, 1979. –

Incompatible Offices

Section 41:4

    41:4 Repealed by 1979, 410:2, V, eff. July 1, 1979. –

Exemption From Service

Section 41:5

    41:5 Exemption From Service. – 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.

Source. RS 35:9. CS 37:9. GS 38:9. GL 41:9. PS 43:35. PL 47:38. RL 59:44.

Bonds

Section 41:6

    41:6 Surety Bond Required. –
I. Town treasurers, trustees as provided in RSA 31:22 and 23, trustees as provided in RSA 53-B:8-a, I, library trustees including alternate library trustees, if any, town clerks, tax collectors and their deputies, agents authorized to collect the boat fee, and persons delegated treasury functions under RSA 41:29, VI shall be bonded by position under a blanket bond from a surety company authorized to do business in this state. The bond shall indemnify against losses through:
(a) The failure of the officers covered to faithfully perform their duties or to account properly for all moneys or property received by virtue of their positions; or
(b) Fraudulent or dishonest acts committed by the covered officers.
II. A blanket bond may exclude the town treasurer if a separate fidelity bond for the faithful performance of his duties is furnished by the surety writing the blanket bond.
III. Premiums shall be paid by the town.
IV. The required bonds shall provide for at least a 2-year discovery period from the date their coverage terminates.
V. The commissioner of revenue administration shall adopt rules under RSA 541-A, concerning the amount and form of the surety bonds required under this section.

Source. 1931, 111:1. RL 59:42. 1945, 7:1. RSA 41:6. 1969, 135:1. 1973, 544:8. 1975, 68:1. 1979, 376:7. 1981, 323:8. 1983, 264:6. 1988, 198:9. 1994, 367:16. 2000, 9:1. 2007, 246:1, eff. Aug. 27, 2007.

Section 41:7

    41:7 Bond of Constable. – Every constable shall, within 6 days after his election or appointment, give bond, with sufficient sureties to the acceptance of the town or selectmen, for the faithful performance of the duties of his office, in form like that of county officers, and in default thereof the office shall become vacant.

Source. RS 36:4. CS 38:4. GS 39:4. GL 42:4. PS 43:27. PL 47:29. 1939, 30:1. RL 59:29.

Selectmen

Section 41:8

    41:8 Election and Duties. – Every town, at the annual meeting, shall choose, by ballot, one selectman to hold office for 3 years. The selectmen shall manage the prudential affairs of the town and perform the duties by law prescribed. A majority of the selectmen shall be competent in all cases.

Source. RS 34:2. CS 36:2. GS 37:2. GL 40:2. PS 43:5. 1921, 9:1; 17:1. PL 47:12. RL 59:11.

Section 41:8-a

    41:8-a Repealed by 1990, 192:3, eff. June 26, 1990. –

Section 41:8-b

    41:8-b Petition and Ballot. – Upon written application of 25 or more registered voters or 2 percent of the registered voters in town, whichever is less, although in no event shall fewer than 10 registered voters be sufficient, presented to the selectmen or one of them not later than the fifth Tuesday before any annual meeting, the following question, as requested in the application, shall be submitted to the voters at the meeting: "Are you in favor of increasing the board of selectmen to 5 members?" In towns having an official ballot the question shall appear upon the ballot, pursuant to RSA 656:13. In towns where no official ballot is used, the vote on this question shall be by special ballot. After the question, squares with the words "yes" and "no" shall be printed on the ballot in which the voter may mark his or her choice, pursuant to RSA 656:13.

Source. 1967, 325:1. 1979, 410:7. 1987, 299:2. 2010, 262:7, eff. Sept. 4, 2010.

Section 41:8-c

    41:8-c Public Hearing. – When a petition is submitted under RSA 41:8-b or RSA 41:8-d, the selectmen shall within 10 days designate a place and a time for a public hearing thereon. Said hearing shall be held not later than the Thursday before the annual meeting to discuss the proposed change in the size of the board of selectmen.

Source. 1967, 325:1. 1983, 180:1. 1987, 299:2, eff. July 24, 1987.

Section 41:8-d

    41:8-d Revocation. – A town which has voted to enlarge its board of selectmen may rescind its action in the manner described in RSA 41:8-b, except that the question shall read: "Are you in favor of decreasing the board of selectmen to 3 members?"

Source. 1967, 325:1. 1979, 410:8. 1983, 180:2. 1990, 192:2, eff. June 26, 1990.

Section 41:8-e

    41:8-e Effective Date and Manner of Increase or Decrease. – If a town votes to enlarge or to decrease its board of selectmen the change does not take effect in either case until the first annual meeting following the meeting at which the questions were acted upon. If the town votes to enlarge the board to 5 members, at the first annual meeting following the meeting when the action was taken the town shall elect 2 members for a 3-year term and one member for a one-year term. At the next succeeding annual meeting 2 members shall be elected for a 3-year term, at the next following annual meeting one member shall be elected for a 3-year term, and at succeeding annual meetings members shall be elected to fill the vacancies regularly occurring. If a town votes to decrease its board to 3 members, at the annual meeting following the meeting at which it so voted, the terms of office of all members of the board of selectmen shall end and the town shall elect 3 members of the board of selectmen, one for one year, one for 2 years, one for 3 years and at all succeeding annual meetings shall elect a member to the board for a 3-year term.

Source. 1967, 325:1, eff. Sept. 1, 1967.

Section 41:9

    41:9 Financial Duties. –
I. The selectmen shall pay all sums of money received by them in behalf of the town to the town treasurer immediately after receipt, and state to him from whom and for what received.
II. They shall draw orders upon the treasurer for the payment of all accounts and claims against the town allowed by them, and take proper vouchers therefor.
III. They shall keep a fair and correct account of all moneys received, all accounts and claims settled and all orders drawn by them, and of all their other financial transactions in behalf of the town.
IV. They shall publish in the next annual report, or post at the annual meeting, the general fund balance sheet from the most recently completed audited financial statements or from the financial report filed pursuant to RSA 21-J:34, V.
V. In the case of an accumulated general fund deficit, the selectmen shall insert an article in the warrant recommending such action as they deem appropriate, which may include, but is not limited to, raising a sum of money for the purpose of reducing that deficit.
VI. The selectmen shall be responsible for establishing and maintaining appropriate internal control procedures to ensure the safeguarding of all town assets and properties.
VII. The selectmen shall annually review and adopt an investment policy for the investment of public funds in conformance with applicable statutes and shall advise the treasurer of such policies.
VIII. The selectmen shall be responsible for establishing procedures to ensure that all funds paid to the town from any department shall be remitted to the treasurer at least on a weekly basis or daily whenever such funds total $500 or more. Remittances to the treasurer from the tax collector shall be in accordance with RSA 41:35 and remittances from the town clerk shall be in accordance with RSA 261:165.

Source. 1869, 26:3. 1874, 85:1. GL 40:9. PS 43:7. PL 47:14. RL 59:13. RSA 41:9. 1993, 181:1. 1994, 147:2. 2007, 246:2, eff. Aug. 27, 2007.

Section 41:9-a

    41:9-a Establishment of Fees. –
I. A town may, by majority vote at any annual or special meeting, authorize the board of selectmen to establish or amend fees, as provided in this section. Such a vote shall continue in effect until rescinded.
II. Following such vote, the board of selectmen, without further vote of the town, may establish or amend fees or charges for the following purposes:
(a) The issuance of any license or permit which is part of a regulatory program which has been established by vote of the town.
(b) The use or occupancy of any public revenue-producing facility, as defined in RSA 33-B:1, VI, the establishment of which has been authorized by vote of the town.
III. Such fees or charges shall not exceed, in the case of licenses or permits, an amount reasonably calculated to cover the town's regulatory, administrative and enforcement costs.
IV. Prior to the establishment or amendment of any such fees, the selectmen shall hold a public hearing, notice for which shall be given at least 7 days prior to the hearing by posting in 2 public places in the town and by publication in a newspaper of general circulation in the town. The notice shall include the proposed schedule of fees.
V. This section shall not be deemed to prohibit a town from delegating authority over specific fees to another official or official body of the town. This section shall not supersede other provisions of law concerning the establishment or amount of specific types of fees.

Source. 1989, 38:1, eff. June 11, 1989.

Section 41:9-b

    41:9-b Employee Candidate Background Checks. –
I. The governing body of a town, or a town manager in a town which has adopted the provisions of RSA 37, may require a background investigation and a criminal history records check on any candidate for employment in a position in the town that requires the employee to work with or around children or elderly persons, enter the homes of citizens, or collect or manage money, prior to a final offer of employment. A town may request only a state records check or both a federal and state records check, to be conducted through the division of state police. The town may extend a conditional offer of employment to a candidate, with a final offer of employment subject to a successfully completed criminal history records check.
II. A candidate for employment in a position which the governing body or town manager determines requires a background investigation and a criminal history records check shall submit to the town a criminal history records release form, as provided by the division of state police, which authorizes the release of the person's criminal records, if any. The candidate shall submit with the release form a complete set of fingerprints taken by a law enforcement agency as directed by the governing body or town manager. In the event that the first set of fingerprints is invalid due to insufficient pattern and a second set of fingerprints is necessary in order to complete the criminal history records check, the conditional offer of employment shall remain in effect. If, after 2 attempts, a set of fingerprints is invalid due to insufficient pattern, the town may, in lieu of the criminal history records check, accept police clearances from every city, town, or county where a candidate has lived during the past 5 years.
III. To obtain a state records check only, the town shall submit a state criminal history records release form to the division of state police. To obtain both the federal and the state records check, the town shall submit the criminal history records release form and applicant finger print card to the division of state police, which shall conduct a criminal history records check through its records and through the Federal Bureau of Investigation. Upon completion of the background investigation, the division of state police shall report any criminal conviction information to the town governing body or town manager. The town may submit fingerprint information electronically, in accordance with procedures established by the division of state police. The town shall maintain the confidentiality and security of all criminal history records information received pursuant to this paragraph.
IV. The governing body may require the candidate to pay the actual costs of the background investigation and the criminal history records check.
V. In this section, "candidate for employment" shall include candidates for volunteer positions in the municipality.

Source. 2008, 59:1. 2009, 99:1, 2, eff. June 12, 2009. 2018, 318:5, eff. Aug. 24, 2018.

Section 41:9-c

    41:9-c Law Enforcement Candidate Background Checks. –
I. In order to perform a background investigation for a candidate to be employed as a peace officer or in the case of an applicant for a position other than a sworn peace officer within a law enforcement agency, an employer shall disclose employment information relating to a current or former employee or applicant, upon request of a law enforcement agency, if all of the following conditions are met:
(a) The request is made in writing;
(b) The request is accompanied by a notarized authorization by the candidate releasing the employer of liability; and
(c) The request and the authorization are presented to the employer by a sworn officer or other authorized representative of the employing law enforcement agency.
II. In the absence of fraud or malice, an employer shall not be subject to any civil liability for any relevant cause of action by virtue of releasing employment information required pursuant to this section. This section shall not in any way or manner abrogate or lessen the existing privileges and immunities of an employer.
III. For purposes of this section, "employment information" means written information in connection with job applications, performance evaluations, attendance records, disciplinary actions, eligibility for rehire, and other information relevant to the performance of a peace officer or other law enforcement agency applicant, except information prohibited from disclosure by any other state or federal law or regulation.
IV. An employer's refusal to disclose information to a law enforcement agency in accordance with this section shall constitute grounds for a civil action for injunctive relief requiring disclosure on the part of an employer.
V. Employment information disclosed by an employer to an initial requesting law enforcement agency shall be deemed confidential. However, the initial requesting law enforcement agency may disclose this information to another authorized law enforcement agency that is also conducting a background investigation into a peace officer or other law enforcement agency applicant. If this information is disclosed to another law enforcement agency, that agency shall utilize the information for investigative leads only and the information shall be independently verified by that agency in order to be used in determining the suitability of a peace officer or other law enforcement agency applicant.
VI. An employer may charge reasonable fees to cover actual costs incurred in copying and furnishing documents to law enforcement agencies as required by this section.

Source. 2021, 226:1, eff. Nov. 23, 2021.

Section 41:10

    41:10 Employment of Town Physician. – The selectmen of towns making appropriations for the support of a resident physician shall constitute a board for the purpose of employing and dismissing him.

Source. 1931, 90:1. RL 59:14.

Section 41:10-a

    41:10-a Municipal Prosecutors. – The selectmen of towns or the appropriate appointing authorities are hereby authorized to appoint and compensate one or more qualified members of the New Hampshire bar to serve as municipal prosecutors to represent the state, in place of police officers, in cases involving civil causes, violations and misdemeanors within the jurisdiction of the municipal or district courts except as provided in RSA 502-A:20-a and RSA 502:26-c. Said municipal prosecutors shall serve at the pleasure of the appointing authority. Two or more municipalities may engage the services of a single municipal prosecutor as provided in RSA 53-A. Nothing in this section shall be construed to prohibit the state police from prosecuting any violation or misdemeanor in any district or municipal court in this state.

Source. 1977, 374:1. 1989, 257:1, eff. July 25, 1989.

Section 41:11

    41:11 Regulation of Use of Highways, Etc. – Unless regulated by the commissioner of the department of transportation as provided in RSA 236:1, the selectmen may regulate the use of all public highways, sidewalks, and commons in their respective towns and for this purpose may exercise all the powers conferred on city councils by RSA 47:17, VII, VIII, and XVIII, and by any other provisions of the laws upon the subject.

Source. 1885, 44:1. PS 43:9. 1915, 98:2. PL 47:15. 1927, 83:1. 1933, 119:1. 1935, 117:3. RL 59:15. 1945, 188:3. RSA 41:11. 1993, 183:2, eff. Aug. 8, 1993.

Section 41:11-a

    41:11-a Town Property. –
I. The selectmen shall have authority to manage all real property owned by the town and to regulate its use, unless such management and regulation is delegated to other public officers by vote of the town, or is governed by other statutes, including but not limited to RSA 31:112, RSA 35-B, RSA 36-A:4, and RSA 202-A:6.
II. The authority under paragraph I shall include the power to rent or lease such property during periods not needed for public use, provided, however, that any rental or lease agreement for a period of more than one year shall not be valid unless ratified by vote of the town.
III. Notwithstanding paragraph II, the legislative body may vote to authorize the board of selectmen to rent or lease municipal property for a term of up to 5 years without further vote or ratification of the town. Once adopted, this authority shall remain in effect until specifically rescinded by the legislative body at any duly warned meeting provided that the term of any lease entered into prior to the rescission shall remain in effect.

Source. 1994, 17:1. 2009, 121:1, eff. Aug. 21, 2009.

Section 41:11-b

    41:11-b Enforcement of Regulations. – Any person who violates a regulation established under RSA 41:11 or 41:11-a, and for which no penalty is otherwise provided under title XXI pertaining to motor vehicles, shall be guilty of a violation.

Source. 2001, 274:3, eff. Jan. 1, 2002.

Section 41:11-c

    41:11-c Regulations; Businesses Obtaining Municipal Permits. – The selectmen may establish regulations relative to businesses obtaining municipal permits. Any person who violates a regulation established under this section shall be guilty of a violation.

Source. 2006, 202:2, eff. July 30, 2006.

Section 41:11-d

    41:11-d Restricting the Watering of Lawns. –
I. The local governing body may establish regulations restricting the use of water from private wells or public water systems for outdoor lawn watering when administrative agencies of the state or federal government have designated the region as being under a declared state or condition of drought. The grass playing turf of a recreational field, the grass playing surfaces of a golf course, and grass agricultural fields, including fields used for the production of sod, may be excluded from any restrictions pursuant to this paragraph. Nothing in this paragraph shall limit any public water system's authority to require a reduction in demand or implementation of conservation measures in accordance with rules of the department of environmental services.
II. The local governing body shall give notice prior to the implementation of the regulations in paragraph I. Notice shall be given at least 3 calendar days before the regulations are implemented. The notice required under this section shall not include the day notice is posted. Notice of the regulations shall be published in a paper of general circulation in the municipality and shall be posted in at least 2 public places.
III. The full text of the proposed regulations need not be included in the notice if an adequate statement describing the proposal and designating the place where the proposal is on file for public inspection is stated in the notice.

Source. 2007, 218:1, eff. Aug. 24, 2007. 2019, 213:1, eff. Sept. 10, 2019.

Section 41:12

    41:12 Removal of Collector, Clerk, or Treasurer. – The selectmen may remove from office any collector of taxes, town clerk, or any treasurer, who, in their judgment, has become insane or otherwise incapacitated to discharge the duties of the office. They may proceed without notice in any case arising under this section.

Source. 1866, 4223:2. GS 39:9. 1868, 1:10. GL 42:9. PS 43:10. PL 47:16. RL 59:16. RSA 41:12. 1971, 512:6. 1979, 376:8, eff. Aug. 22, 1979.

Section 41:13

    41:13 Report. – At the close of each fiscal year the selectmen shall make a report to the town, giving a particular account of all their financial transactions during the year, and of the financial condition of the town at the close of the year, including a schedule of all its assets and liabilities.

Source. 1869, 26:4. GL 40:10. PS 43:11. PL 47:17. RL 59:17.

Section 41:14

    41:14 Publication of Reports. – The selectmen shall cause their report, and those of other town officers required by law to make reports, to be published in pamphlet form at the expense of the town and make the same available to the voters of said town at least 7 days prior to the date of the annual meeting.

Source. PS 43:12. 1901, 26:2. PL 47:18. RL 59:18. 1947, 99:1, eff. Dec. 31, 1947.

Section 41:14-a

    41:14-a Acquisition or Sale of Land, Buildings, or Both; Demolition or Disposal of Buildings. –
I. If adopted in accordance with RSA 41:14-c, the select board shall have the authority to acquire or sell land, buildings, or both, and to demolish or otherwise dispose of buildings, provided, however, they shall first submit any such proposed acquisition, sale, demolition, or disposal to the planning board, the conservation commission, the heritage commission, and the historic district commission if the building lies within a defined district for review and recommendation by those bodies, where such board or commissions exist. After the select board receives the recommendation of the planning board, the conservation commission, the heritage commission, and the historic district commission if the building lies within a defined district, where such board or commissions exist, they shall hold 2 public hearings at least 10 but not more than 14 days apart on the proposed acquisition, sale, demolition, or disposal; provided, however, upon the written petition of 50 registered voters presented to the select board, prior to the select board's vote, according to the provisions of RSA 39:3, the proposed acquisition, sale, demolition, or disposal shall be inserted as an article in the warrant for the town meeting. The select board's vote shall take place no sooner than 7 days nor later than 14 days after the second public hearing which is held.
II. The provisions of this section shall not apply to the sale of and the selectmen shall have no authority to sell:
(a) Town-owned conservation land which is managed and controlled by the conservation commission under the provisions of RSA 36-A.
(b) Any part of a town forest established under RSA 31:110 and managed under RSA 31:112.
(c) Any real estate that has been given, devised, or bequeathed to the town for charitable or community purposes except as provided in RSA 498:4-a or RSA 547:3-d.
III. The provisions of this section shall not apply to the demolition or disposal of, and the select board shall have no authority to demolish or dispose of, any real estate that has been given, devised, or bequeathed to the town for charitable or community purposes except as provided in RSA 498:4-a or RSA 547:3-d.

Source. 1994, 197:3. 1997, 38:1. 2001, 187:2. 2005, 80:1. 2007, 221:2. 2008, 109:1, eff. July 27, 2008. 2021, 184:1-3, eff. Oct. 9, 2021.

Section 41:14-b

    41:14-b Adoption and Amendment of Town Codes and Ordinances. – If adopted in accordance with RSA 41:14-c, in towns with 10,000 or more inhabitants, the selectmen shall have the authority to establish, and amend town ordinances and codes after they hold 2 public hearings at least 10 but not more than 21 days apart on the establishment or amendment of the ordinance or code; provided, however, upon the written petition of 50 registered voters presented to the selectmen prior to the selectmen's vote, according to the provisions of RSA 39:3, the proposed establishment of or amendment to the town ordinance or code shall be inserted as an article in the warrant for the town meeting. The selectmen's vote shall take place no sooner than 10 days nor later than 21 days after the second public hearing is held. The provisions of this section shall not apply to the establishment and amendment of a zoning ordinance, historic district ordinance, or building code under the provisions of RSA 675.

Source. 1994, 197:3, eff. July 23, 1994. 2013, 70:1, eff. Aug. 5, 2013.

Section 41:14-c

    41:14-c Adoption Procedure. –
I. Towns may adopt the provisions of RSA 41:14-a at any duly warned meeting. Once adopted, these provisions shall remain in effect until specifically rescinded by the town at any duly warned meeting.
II. Towns with 10,000 or more inhabitants may adopt the provisions of RSA 41:14-b at any duly warned meeting. Once adopted, these provisions shall remain in effect until specifically rescinded by the town at any duly warned meeting.

Source. 1994, 197:3. 2001, 187:3, eff. Sept. 3, 2001.

Section 41:15

    41:15 Property Tax Rates. – The property tax rates of cities and towns shall be set in accordance with the provisions of RSA 21-J:34-37.

Source. 1878, 73:4. GL 61:4. PS 43:14. PL 47:19. RL 59:19. 1951, 37:1. RSA 41:15. 1955, 155:1. 1963, 120:1. 1973, 544:8. 1983, 80:1. 1987, 285:3, eff. July 1, 1987.

Section 41:15-a

    41:15-a Repealed by 1987, 285:6, I, eff. July 1, 1987. –

Section 41:15-b

    41:15-b Repealed by 1987, 285:6, II, eff. July 1, 1987. –

Town Clerk

Section 41:16

    41:16 Election and Bond. – Every town at the annual meeting shall choose, by ballot, a town clerk, who shall record all votes passed by the town while she or he remains in office, and discharge all the duties of the office according to law. The position of town clerk shall be elected regardless of the form of government established under RSA 49-D.

Source. RS 34:1. CS 36:1. GS 37:1. GL 40:1. PS 43:1. 1921, 18:1. PL 47:1. RL 59:1. RSA 41:16. 1979, 376:9, eff. Aug. 22, 1979. 2023, 213:2, eff. Oct. 3, 2023.

Section 41:16-a

    41:16-a Repealed by 1993, 68:5, III, eff. June 22, 1993. –

Section 41:16-b

    41:16-b Three-Year Term; Town Clerk. –
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 town clerk. The governing body will determine whether the vote will be by official ballot or by special ballot. If the town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the town clerk from one year to 3 years, beginning with the term of the town clerk to be elected at next year's regular town meeting?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides the vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used to determine the vote of the town. If a majority of those voting on the question vote in favor of a 3-year term, at the next annual meeting after the vote of approval, the town shall elect a town clerk, for the 3-year term. The duties and bond of the town clerk for a 3-year term are the same as for a one-year term under RSA 41:16.
II. After a 3-year term for town clerk has been established, at any subsequent annual town meeting, under an article in the warrant, the voters may vote to determine if they are in favor of continuing to have a 3-year term for the town clerk. The governing body shall determine whether the vote will be by official ballot or by special ballot. If the town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the town clerk from 3 years to one year, beginning at the end of the 3-year term of the town clerk elected this year (last year or 2 years ago)?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides the vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used during the open, business session of the town meeting to determine the vote of the town. If a majority of those voting on the question do not vote in favor of continuing the 3-year term, then at the subsequent annual town meeting occurring at the completion of the most recently elected town clerk's 3-year term, the voters shall elect a clerk for a one-year term.
III. [Repealed.]

Source. 1969, 257:2. 1979, 410:9. 1993, 68:2, 5, IV, eff. June 22, 1993.

Section 41:16-c

    41:16-c Removal of Town Clerk. –
The governing body may institute proceedings to remove a town clerk 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-A, the accounts are found to contain an irregularity or material error, or show evidence that the timely deposit of funds has not been made in accordance with RSA 261:165. For the purposes of this section, "irregularity" means an intentional misstatement of the financial statements or a theft of assets, and "material error" means a mistake or omission resulting from gross negligence which results in a material misstatement of the financial statements. The governing body may institute proceedings to remove the town clerk as follows:
I. The governing body shall notify the town clerk by certified mail with return receipt and the commissioner of the department of revenue administration of its intention to proceed under this section by providing a written explanation and justification for the removal, along with a copy of the audit findings.
II. (a) Within 20 days of receiving the notification provided in paragraph I, the town clerk shall respond to the alleged irregularities, material error, or failure to timely deposit funds. The response shall be submitted to the governing body and the commissioner of the department of revenue administration and shall include written comment on each audit finding.
(b) If the town clerk fails to respond at any step in the process under this section within the prescribed period of time, then the governing body shall be permitted to remove the town clerk from office as provided in paragraph V.
III. Within 20 days of receiving the town clerk's written response, the governing body shall provide written notification to the town clerk and commissioner of the department of revenue administration of its decision to proceed or not to proceed to remove the town clerk from office.
IV. Within 10 days of receiving the written notification in paragraph III, the town clerk may request a hearing before the governing body. If a hearing before the governing body is requested, it shall be:
(a) Conducted in accordance with RSA 91-A and RSA 43; and
(b) Held within 20 days of the date of the request.
V. After the town clerk's response and hearing, if any, and if the governing body determines that removal of the town clerk is justified, the governing body may remove the town clerk by written notice to the town clerk and the commissioner of revenue administration. Any vacancy created by such a removal shall be filled by appointment by the governing body as provided in RSA 669:65.
VI. The governing body's determination under paragraph V may be appealed de novo to the superior court in the county in which the municipality is located.

Source. 1868, 26:3. 1874, 85:1. GL 40:9. PS 43:7. PL 47:14. RL 59:13. RSA 41:16-c. 1977, 322:2. 1993, 181:2. 2004, 184:1, eff. Jan. 1, 2005.

Section 41:17

    41:17 Clerk Pro Tem. – If the town clerk shall be absent from any town business meeting and there is no deputy clerk to act in his stead, the town shall choose by unofficial ballot by majority vote a town clerk pro tempore who shall be sworn and shall perform all the duties of the town clerk for that business meeting.

Source. GS 39:13. GL 42:13. PS 43:2. PL 47:2. RL 59:2. RSA 41:17. 1979, 410:11, eff. July 1, 1979.

Section 41:18

    41:18 Deputy Town Clerk. – Each town may have a deputy town clerk who shall be qualified in the same manner as the town clerk and who shall perform all the duties of the town clerk in case of his or her absence by sickness, resignation, or otherwise subject to the provisions of RSA 669:65. A deputy town clerk appointed hereunder shall be appointed by the elected town clerk with the approval of the selectmen.

Source. 1899, 90:1. PL 47:3. RL 59:3. RSA 41:18. 1991, 71:1. 2000, 308:1. 2002, 97:1, eff. July 2, 2002.

Section 41:19

    41:19 Report to Commissioner of Revenue Administration. – Every town clerk, after the annual elections, shall report the names and post office addresses of each town officer required to be reported to the commissioner of revenue administration. The commissioner shall adopt rules under RSA 541-A stating the title of each town officer to be reported and the form and content of each report. If any town officer required to be reported has not been chosen or appointed at that time the town clerk shall promptly make a like report when such officer is chosen or appointed so that the commissioner of revenue administration shall at all times be informed of the names and mailing addresses of all such town officers.

Source. 1889, 17:1. 1891, 7:10. PS 43:3. PL 47:4. RL 59:4. RSA 41:19. 1965, 34:1. 1973, 544:8. 1991, 269:8, eff. July 1, 1991.

Section 41:20

    41:20 Reports on Public Libraries. – 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 library is vested; for whom the use is provided; and the number of volumes owned by said library. He shall make like report of the names of officers elected or appointed at any other time, immediately after their election or appointment; and, if there is no public library within the town, he shall annually, within said time, notify the assistant state librarian of the fact.

Source. 1893, 31:1. PL 47:5. 1933, 69:1. RL 59:5. 1943, 90:4, eff. Mar. 30, 1943.

Section 41:21

    41:21 Library Defined. – 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 individuals.

Source. 1893, 31:1. PL 47:7. PL 59:6.

Section 41:22

    41:22 Reports for State Library. – 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 clerk shall, without delay, forward 2 copies of the same to the state library.

Source. 1893, 31:4. PL 47:8. RL 59:7. RSA 41:22. 1977, 220:1, eff. Aug. 14, 1977.

Section 41:23

    41:23 Penalty for Failure to Make or Supply. – 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.

Source. 1893, 31:5. PL 47:9. RL 59:8. RSA 41:23. 1973, 531:11, eff. Oct. 31, 1973 at 11:59 p.m.

Section 41:24

    41:24 Copies of Records. – 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.

Source. PS 43:46. PL 47:11. RL 59:9. RSA 41:24. 1973, 531:12, eff. Oct. 31, 1973 at 11:59 p.m.

Section 41:25

    41:25 Fees. –
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 the margin of a record or for recording an assignment thereof, provided, however, that each town, at the annual town meeting, may determine the rate and amount of compensation, in lieu of statutory fees, in combination with a portion of statutory fees or just statutory fees, to be allowed to the town clerk for his or her services.
II. Town clerks shall deposit all fees received with the town treasurer or in a municipal account controlled by the town treasurer at least monthly, or as directed by the selectmen, for the use of the town. In the event that any portion of the town clerk's compensation consists of statutory fees, the clerk shall submit an invoice for the amount of those fees to the treasurer, who shall pay out that amount to the clerk, notwithstanding RSA 32.

Source. 1953, 230:1. RSA 41:25. 1971, 512:4. 1973, 199:1. 2003, 100:1, eff. Aug. 5, 2003.

Town Treasurer

Section 41:26

    41:26 Elected Town Treasurer. – 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.

Source. CS 36:4. GS 37:4. GL 40:5. PS 43:17. PL 47:21. RL 59:21. 2007, 35:1, eff. July 13, 2007.

Section 41:26-a

    41:26-a Repealed by 1993, 68:5, V, eff. June 22, 1993. –

Section 41:26-b

    41:26-b Three-Year Term; Elected Town Treasurer. –
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 town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the elected town treasurer from one year to 3 years, beginning with the term of the town treasurer to be elected at next year's regular town meeting?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides such vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used to determine the vote of the town. If a majority of those voting on the question vote in favor of a 3-year term at the next annual meeting after the vote of approval, the town shall elect a town treasurer for the 3-year term.
II. After a 3-year term for town treasurer has been established, at any subsequent annual town meeting, under an article in the warrant, the voters may vote to determine if they are in favor of continuing to have 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 town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: "Are you in favor of changing the term of the elected town treasurer from 3 years to one year, beginning at the end of the 3-year term of the elected town treasurer elected this year (last year or 2 years ago)?" Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides such vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used during the open, business session of the town meeting to determine the vote of the town. If a majority of those voting on the question do not vote in favor of continuing the 3-year term, then at the subsequent annual town meeting occurring at the completion of the most recently elected town treasurer's 3-year term, the voters shall elect a treasurer for a one-year term.
III. [Repealed.]

Source. 1969, 257:3. 1979, 410:10. 1993, 68:3, 5, VI. 2007, 35:2, eff. July 13, 2007.

Section 41:26-c

    41:26-c Repealed by 1979, 410:2, VI, eff. July 1, 1979. –

Section 41:26-d

    41:26-d Removal of Elected Treasurer. –
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 contain an irregularity or material error, or show evidence that the timely deposit of funds has not been made. For the purposes of this section, "irregularity" means an intentional misstatement of the financial statements or a theft of assets, and "material error" means a mistake or omission resulting from gross negligence which results in a material misstatement of the financial statements. The governing body may institute proceedings to remove the treasurer as follows:
I. The governing body shall notify the elected treasurer by certified mail with return receipt and the commissioner of the department of revenue administration of its intention to proceed under this section by providing a written explanation and justification for the removal, along with a copy of the audit findings.
II. (a) Within 20 days of receiving the notification provided in paragraph I, the elected treasurer shall respond to the alleged irregularities, material error, or failure to timely deposit funds. The response shall be submitted to the governing body and the commissioner of the department of revenue administration and shall include written comment on each audit finding.
(b) If the elected treasurer fails to respond at any step in the process under this section within the prescribed period of time, then the governing body shall be permitted to remove the elected treasurer from office as provided in paragraph V.
III. Within 20 days of receiving the elected treasurer's written response, the governing body shall provide written notification to the elected treasurer and commissioner of the department of revenue administration of its decision to proceed or not to proceed to remove the treasurer from office.
IV. Within 10 days of receiving the written notification in paragraph III, the elected treasurer may request a hearing before the governing body. If a hearing before the governing body is requested, it shall be:
(a) Conducted in accordance with RSA 91-A and RSA 43; and
(b) Held within 20 days of the date of the request.
V. After the elected treasurer's response and hearing, if any, and if the governing body determines that removal of the elected treasurer is justified, the governing body may remove the treasurer by written notice to the elected treasurer and the commissioner of revenue administration. Any vacancy created by such a removal shall be filled by appointment by the governing body as provided in RSA 669:69.
VI. The governing body's determination under paragraph V may be appealed de novo to the superior court in the county in which the municipality is located.

Source. 1979, 327:1. 1993, 181:3. 2004, 184:4. 2007, 35:3, eff. July 13, 2007.

Section 41:26-e

    41:26-e Appointed Town Treasurer. – 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 operating under RSA 37 upon recommendation of the town manager with approval of the board of selectmen. Whenever the selectmen or manager appoint the treasurer, such appointment shall be made in writing and shall include the compensation to be paid. Any town may rescind the vote to appoint a town treasurer under an article in the warrant for the annual town meeting. If such article to rescind the appointment of a treasurer is approved, then the town shall reinstate the office of elected treasurer and shall fill the vacancy in accordance with RSA 669:69.

Source. 2007, 35:4, eff. July 13, 2007.

Section 41:27

    41:27 Other Appointment. – 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 and qualified in his or her stead; and they shall fix the appointed treasurer's compensation and make a written contract with him or her in relation to it.

Source. 1850, 993:2. CS 36:6. GS 37:6. 1868, 1:9. GL 40:5; 42:8. PS 43:18. PL 47:22. RL 59:22. 2007, 35:5, eff. July 13, 2007.

Section 41:28

    41:28 Repealed by 1979, 376:10, eff. Aug. 22, 1979. –

Section 41:29

    41:29 Duties of Elected and Appointed Town Treasurers. –
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 conservation fund established pursuant to RSA 36-A:5, upon the order of the conservation commission; or
(c) In the case of a heritage fund established pursuant to RSA 674:44-d upon the order of the heritage commission; or
(d) In the case of fees held pursuant to RSA 673:16, II, upon the order of the local land use board or its designated agent; or
(e) In the case of a recreation revolving fund established pursuant to RSA 35-B:2, upon the order of the recreation or park commission; or
(f) In the case of fees deposited by the town clerk pursuant to RSA 41:25, upon the invoice of the town clerk, or other board or body designated by the town to expend such a fund.
II. The treasurer shall deposit all such moneys in participation units in the public deposit investment pool established pursuant to RSA 6:45 or in federally insured banks chartered under the laws of New Hampshire or the federal government with a branch within the state, except that funds may be deposited in federally insured banks outside the state if such banks pledge and deliver to a third party custodial bank or the federal reserve bank collateral security for such deposits of the following types:
(a) United States government obligations;
(b) United States government agency obligations; or
(c) Obligations of the state of New Hampshire in value at least equal to the amount of the deposit in each case.
III. The town treasurer shall keep in suitable books provided for the purpose a fair and correct account of all sums received into and paid from town treasury, and of all notes given by the town, with the particulars thereof. At the close of each fiscal year, the treasurer shall make a report to the town and to the department of revenue administration, giving a particular account of all his or her financial transactions during the year and account balances at year end. The treasurer shall furnish to the selectmen statements from the treasurer's books, and submit the books and vouchers to them and to the town auditors for examination, whenever so requested.
IV. Whenever the town treasurer has in custody an excess of funds which are not immediately needed for the purpose of expenditure, the town treasurer shall invest the same in accordance with the investment policy adopted by the selectmen under RSA 41:9, VII. The treasurer may invest in the public deposit investment pool established pursuant to RSA 6:45, or in deposits, including money market accounts, or certificates of deposit, or repurchase agreements, and all other types of interest bearing accounts, of federally insured banks authorized to accept deposits under RSA 6:8, I and I-a, 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.
V. (a) The treasurer shall insure that prior to acceptance of any moneys for deposit or investment, including repurchase agreements, the federally insured bank shall make available at the time of such deposit or investment an option to have such funds secured by collateral having a value at least equal to the amount of such funds. Such collateral shall be segregated for the exclusive benefit of the town. 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.
(b) As an alternative to the option of collateralization for excess funds provided in subparagraph (a), the town treasurer may also invest public funds in interest-bearing deposits which meet all of the following conditions:
(1) The funds are initially invested through a federally insured bank authorized to accept deposits under RSA 6:8, I and I-a, selected by the treasurer.
(2) The selected bank arranges for the redeposit of funds which exceed the federal deposit insurance limitation of the selected bank in deposits in one or more federally insured financial institutions located in the United States, for the account of the treasurer.
(3) The full amount of principal and any accrued interest of each such deposit is covered by federal deposit insurance.
(4) The selected bank acts as custodian with respect to each such deposit for the account of the treasurer.
(5) On the same date that the funds are redeposited by the selected bank, the selected bank receives an amount of deposits from customers of other federally insured financial institutions equal to or greater than the amount of the funds initially invested through the selected bank by the treasurer.
VI. The treasurer may delegate deposit, investment, recordkeeping, or reconciliation functions to other town officials or employees provided such delegation is in writing and includes written procedures acceptable to the selectmen, or in the case of a town operating under RSA 37, to the town manager, and is agreeable to all parties involved. However any such delegation shall only be made to a town official or employee bonded in accordance with RSA 41:6 and rules adopted by the commissioner of revenue administration under RSA 541-A. Such delegation shall not eliminate the responsibility of the treasurer to comply with all statutory duties required by law.
VII. The treasurer shall ensure that all moneys remitted shall be deposited at least on a weekly basis, or daily whenever funds remitted from all departments collectively totals $1,500 or more. Such deposit function may be delegated pursuant to paragraph VI. However, failure to ensure that funds are being deposited on a timely basis as required by this paragraph shall be cause for immediate removal from office pursuant to RSA 41:26-d. In any municipality where there is either no bank or other depository institution within the municipality the treasurer shall make deposits consisting of funds remitted from all departments and collectively totaling $1,500 or more on a weekly basis or more frequently as directed by the board of selectpersons in the investment policy adopted pursuant to RSA 41:9, VII.

Source. 1869, 26:2-4. GL 40:8. 1883, 111:1. PS 43:20. PL 47:24. 1931, 177:3. 1939, 170:2. RL 59:24. RSA 41:29. 1959, 197:3. 1971, 158:1. 1973, 490:1. 1977, 139:1. 1987, 318:3. 1991, 268:8; 377:6; 383:9. 1992, 64:3. 1993, 161:2. 1996, 209:10. 1997, 208:8. 1998, 40:2. 2003, 100:2. 2007, 35:6; 246:3, 4. 2008, 120:25; 174:5. 2009, 14:1. 2010, 7:3, eff. July 3, 2010. 2013, 97:3, eff. Aug. 19, 2013; 124:1, eff. Aug. 24, 2013. 2015, 272:43, eff. Oct. 1, 2015. 2021, 65:14-16, eff. Aug. 3, 2021. 2023, 36:2, eff. July 16, 2023.

Section 41:29-a

    41:29-a Deputy Treasurer. – 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 town treasurer with the approval of the board of selectmen.

Source. 1969, 61:1. 1979, 376:11. 1994, 70:1, eff. July 5, 1994.

Town Notes

Section 41:30

    41:30 Town Notes. – Town notes shall be signed by a majority of the selectmen and countersigned by the treasurer.

Source. 1869, 26:1. GL 40:7. PS 43:22. PL 47:25. RL 59:25.

Town Auditors

Section 41:31

    41:31 Repealed by 2010, 262:9, eff. Sept. 4, 2010. –

Section 41:31-a

    41:31-a Purpose. – 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 reliable.

Source. 2010, 262:1, eff. Sept. 4, 2010.

Section 41:31-b

    41:31-b Choice; Election. – 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 for the same number of years as there are auditors on the board, provided however that in the year of adoption the members of the board shall be chosen for varying terms so that the term of one member shall expire in the next succeeding year, the term of the second member, the next year, and so on for the number of years as there are members of the board. The auditor or board of auditors shall perform the duties under RSA 41:31-c and RSA 41:31-d. If a municipality has adopted an official ballot for the election of its officers, the election of an auditor or board of auditors shall not take place until the annual meeting following the meeting at which the provisions of this section are adopted.

Source. 2010, 262:1, eff. Sept. 4, 2010.

Section 41:31-c

    41:31-c Duties. –
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 RSA 541-A.
II. Any municipality, or any political subdivision exclusively within a municipality, with a population of fewer than 750 as of the most recent federal census, provided a financial statement audit is not required by another law, regulation, or contract, may, not less than 45 days before the end of the fiscal year, petition the commissioner to waive the annual audit requirement for that fiscal year and provide an alternative plan for reviewing the municipality's financial accounts. If the commissioner approves the scope of services as proposed by the municipality, such services shall be completed by either the locally elected auditor or a CPA. If the commissioner does not approve or no alternative procedures or scope of services is provided by the municipality, then the commissioner shall determine the appropriate scope of services.

Source. 2010, 262:1, eff. Sept. 4, 2010.

Section 41:31-d

    41:31-d Reports. –
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, a complete copy of the audit and any accompanying management letter shall be submitted to the commissioner by the governing body. If the governing body has not accepted the audit and any applicable adjustments within 45 days of its receipt, the audit as received or adjusted and any accompanying management letter shall be submitted to the commissioner by the governing body with an explanation for non-acceptance. The governing body may, for good cause, petition the commissioner for an extension of time for submittal.

Source. 2010, 262:1, eff. Sept. 4, 2010.

Section 41:32

    41:32 Repealed by 1979, 410:2, VII, eff. July 1, 1979. –

Section 41:32-a

    41:32-a Election. – 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 the same number of years as there are auditors on the board, provided however that in the year of adoption the members of the board shall be chosen for varying terms so that the term of one member shall expire in the next succeeding year, the term of the second member, the next year, and so on for the number of years, as there are members on the board. If a town has adopted an official ballot for the election of its officers the election of a board of auditors shall not take place until the annual town meeting following the town meeting at which the provisions of this section are adopted.

Source. 1959, 82:1. 2011, 4:1, eff. April 25, 2011.

Collectors of Taxes

Section 41:33

    41:33 Compensation of Collectors. – 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, or a fixed compensation and a portion of statutory fees. In the event that the collector of taxes is paid a compensation in lieu of statutory fees or a percentage of statutory fees, all remaining statutory fees shall be paid to the town treasurer at least monthly, or as directed by the selectmen, for the use of the town. Whenever the selectmen appoint the collector, such appointment shall be made prior to April 1 and they shall make a written contract with him in relation to to his compensation.

Source. RS 36:5. CS 38:5. GS 39:5. GL 42:5. PS 43:26. PL 47:28. RL 59:28. 1945, 2:1. RSA 41:33. 1973, 200:1. 1977, 46:1, eff. June 11, 1977.

Section 41:34

    41:34 Repealed by 1979, 376:12, eff. Aug. 22, 1979. –

Section 41:35

    41:35 Duties of Collector. –
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 town treasurer, or to the town treasurer's designee as provided by RSA 41:29, VI, at least on a weekly basis, or daily whenever tax receipts total $1,500 or more. The collector shall make final payment to the town treasurer of all moneys collected within 10 days after the close of the town's fiscal year. Failure to remit collections on a timely basis as required by this paragraph shall be cause for immediate removal from office under RSA 41:40. He or she shall submit the tax books and lists to the treasurer and selectmen for inspection and computation when requested so to do and if they discover any errors therein they shall immediately notify the town auditors thereof; and the auditors shall promptly examine the collector's records and make a written report to the selectmen and the department of revenue administration of their findings, conclusions, and recommendations. The collector shall be at a usual place of business, or any other place, at least one day each month for at least 2 hours continuously for the transaction of tax business, which time and place shall be printed upon the tax bills sent out by the collector. The collector shall make a written report to the town at the end of each fiscal year which shall contain the amount of the taxes committed to him or her to collect; the amount of taxes collected, together with interest thereon; the amount of discounts allowed; the amount of taxes abated; the total amount of uncollected taxes; and an account of all sales of real estate to collect taxes. Upon written request therefor the collector shall provide the selectmen with an itemized list of the uncollected taxes at the end of the fiscal year.
II. A tax collector may use automatic or electronic data processing equipment in performing his duty to keep fair and correct tax accounts. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the use of such equipment and the form for such accounts.

Source. 1869, 26:3, 4. 1874, 85:1. GL 40:9. PS 43:28. PL 47:30. 1935, 79:1. RL 59:31. 1951, 173:1. RSA 41:35. 1965, 27:1. 1967, 111:1. 1969, 138:1. 1973, 544:8. 1975, 418:1. 1977, 56:1. 1981, 128:5. 2007, 246:5. 2011, 19:1, eff. June 24, 2011.

Section 41:36

    41:36 Succession in Office. – 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 they shall make and commit to his successor new warrants directing him to collect the taxes therein committed to him. All books, records and papers of the outgoing collector shall be delivered to the selectmen by every person having possession thereof, and the selectmen shall deliver those needed for his work to the successor collector, and those not needed by the successor collector to the town clerk for care and preservation. The successor collector, whether appointed or elected, shall comply with all the requirements for a collector of taxes, and shall have full power and authority to perform all the acts and do all the things that his predecessor could have done had he remained in office, or that by law are given and granted to collectors of taxes.

Source. 1866, 4223:1. GS 39:8. GL 42:7. PS 43:29. PL 47:31. RL 59:32. 1943, 132:1. RSA 41:36. 1965, 22:1, eff. May 24, 1965.

Section 41:37

    41:37 Repealed by 1979, 410:2, VIII, eff. July 1, 1979. –

Section 41:38

    41:38 Deputy; Temporary Incapacity of Tax Collector. –
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 collector.
II. Provided, however, if the tax collector is temporarily incapacitated before completing the collection of the taxes committed to him, or if any necessity may arise for such action, the deputy tax collector shall serve during such incapacity. Said deputy shall possess the powers, perform the duties and be paid as the selectmen or town meeting shall decide.

Source. RS 45:19. CS 48:19. GS 54:19. GL 58:19. PS 60:20. 1925, 61:1. PL 66:41. RL 80:42. 1945, 7:2. RSA 41:38. 1979, 376:14. 1983, 30:1, eff. July 11, 1983.

Section 41:39

    41:39 Supervision by Commissioner of Revenue Administration. – 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.

Source. 1935, 56:1. RL 59:33. RSA 41:39. 1973, 544:8, eff. Sept. 1, 1973.

Section 41:40

    41:40 Removal of Tax Collector. –
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 contain an irregularity or material error, or show evidence that the timely deposit of funds has not been made in accordance with RSA 41:35. For the purposes of this section, "irregularity" means an intentional misstatement of the financial statements or a theft of assets, and "material error" means a mistake or omission resulting from gross negligence which results in a material misstatement of the financial statements. The governing body may institute proceedings to remove the tax collector as follows:
I. The governing body shall notify the tax collector by certified mail with return receipt and the commissioner of the department of revenue administration of its intention to proceed under this section by providing a written explanation and justification for the removal, along with a copy of the audit findings.
II. (a) Within 20 days of receiving the notification provided in paragraph I, the tax collector shall respond to the alleged irregularities, material error, or failure to timely deposit funds. The response shall be submitted to the governing body and the commissioner of the department of revenue administration and shall include written comment on each audit finding.
(b) If the tax collector fails to respond at any step in the process under this section within the prescribed period of time, then the governing body shall be permitted to remove the tax collector from office as provided in paragraph V.
III. Within 20 days of receiving the tax collector's written response, the governing body shall provide written notification to the tax collector and commissioner of the department of revenue administration of its decision to proceed or not to proceed to remove the tax collector from office.
IV. Within 10 days of receiving the written notification in paragraph III, the tax collector may request a hearing before the governing body. If a hearing before the governing body is requested, it shall be:
(a) Conducted in accordance with RSA 91-A and RSA 43; and
(b) Held within 20 days of the date of the request.
V. After the tax collector's response and hearing, if any, and if the governing body determines that removal of the tax collector is justified, the governing body may remove the tax collector by written notice to the tax collector and the commissioner of revenue administration. Any vacancy created by such a removal shall be filled by appointment by the governing body as provided in RSA 669:67.
VI. The governing body's determination under paragraph V may be appealed de novo to the superior court in the county in which the municipality is located.

Source. 1935, 56:2. RL 59:34. RSA 41:40. 1973, 544:8. 1979, 376:15. 1983, 30:6. 1993, 181:4. 2004, 184:2, eff. Jan. 1, 2005.

Section 41:41

    41:41 Unsettled Lists. – 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.

Source. 1866, 4223:3. GS 39:10. GL 42:10. PS 43:30. PL 47:32. RL 59:35.

Section 41:42

    41:42 Repealed by 1983, 30:2, eff. July 11, 1983. –

Section 41:43

    41:43 Repealed by 1979, 376:16, eff. Aug. 22, 1979. –

Section 41:44

    41:44 Completing Distress. – 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.

Source. 1866, 4223:5. GS 39:12. GL 42:12. PS 43:32. PL 47:34. RL 59:38.

Section 41:45

    41:45 Duration of Powers. – 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.

Source. PS 43:33. PL 47:35. RL 59:39.

Town Clerk-Town Tax Collector Combined

Section 41:45-a

    41:45-a Approval by Town. –
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 town clerk combined with the office of tax collector, thereby creating a new office of town clerk-tax collector to be held by one individual. If the town has adopted an official ballot for election of its officers the town clerk shall insert the question relative to this matter on said official ballot, or if the town does not have an official ballot the town clerk shall prepare a special ballot for the same purpose. If a majority of those persons voting on the question vote in favor of creating the combined office of town clerk-tax collector, at the next annual meeting, occurring after the vote of approval, the town shall choose by ballot one individual as town clerk-tax collector, and such individual shall serve for a term of one year, or a term of 3 years as the petition may set forth. The term of any individual then in office as town clerk or tax collector shall cease and the newly elected town clerk-tax collector shall take office.
II. At any annual town meeting held at least 2 years after the office of town clerk-tax collector has been created, under an article in the warrant, the voters may vote, by ballot, to determine if they are in favor of continuing the combined office. If a majority of those voting on the question do not vote in favor of continuing such combined office, at the next annual meeting, in which an election for town clerk-tax collector is to be held the voters shall choose one individual as town clerk and another individual as town tax collector.

Source. 1969, 450:1. 1973, 396:1. 1993, 68:4, eff. June 22, 1993.

Section 41:45-b

    41:45-b Requirements and Duties. – 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.

Source. 1969, 450:1, eff. Sept. 1, 1969.

Section 41:45-c

    41:45-c Deputy; Temporary Incapacity 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 assigned to him by the town clerk-tax collector.
II. Provided, however, if the town clerk-tax collector is temporarily incapacitated before completing the collection of the taxes committed to him, or if any necessity may arise for such action, the deputy town clerk-tax collector shall serve during such incapacity. Said deputy shall possess the powers, perform the duties and be paid as the selectmen or town meeting shall decide.

Source. 1969, 450:1. 1979, 410:12. 1983, 30:4, eff. July 11, 1983.

Overseers of Public Welfare

Section 41:46

    41:46 Duties. – 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 support and relief, and shall make an annual return of the number of said persons supported and relieved, with the cost of such support and relief, to the department of health and human services, on or before July 1 in each year, on blanks furnished by said department. The commissioner of the department of health and human services may designate an overseer of public welfare to act on his behalf in the administration of old age assistance, aid to families with dependent children and aid to the permanently and totally disabled. Actions of such overseers shall be limited to assisting applicants to complete applications, verifying statements on applications and recertifying recipients as required by law.

Source. 1901, 26:2. PL 47:20. RL 59:20. RSA 41:46. 1957, 198:2. 1975, 315:1. 1983, 291:1. 1995, 310:175, 181, 182, eff. Nov. 1, 1995.

Supervisors of the Checklist

Section 41:46-a

    41:46-a Election of Supervisors of the Checklist. – 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 state general election in 1974 shall serve until the annual town election in 1980, and that the supervisor elected at the state general election in 1976 shall serve until the annual town election in 1982.

Source. 1979, 410:18, eff. July 1, 1979.

Permanent Constables and Police Officers

Section 41:47

    41:47 Election. – 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 permanent constable or police chief or police officer shall be held until the next succeeding annual meeting after the vote of the town. Any police chief or police officer or constable elected at an annual meeting may serve a one-year, 2-year, or 3-year term, as determined by the town at such annual meeting.

Source. 1945, 147:1. RSA 41:47. 1995, 11:2, eff. June 11, 1995.

Section 41:48

    41:48 Tenure of Office. – 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 behavior, unless sooner removed for cause by the selectmen, after notice and hearing, or unless the town has rescinded its action as provided in RSA 41:47. Any such elected permanent constable or police officer shall be deemed to be a permanent policeman, and entitled to benefits under the provisions of RSA 103 if otherwise qualified.

Source. 1945, 147:1. RSA 41:48. 1961, 153:1. 1983, 14:1, eff. June 5, 1983. 2017, 206:7, eff. Sept. 8, 2017.

Section 41:49

    41:49 Day of Rest. – 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.

Source. 1945, 123:1, eff. May 19, 1945.

Section 41:50

    41:50 Application of Provision. – The provisions of RSA 41:49 shall not affect the provisions of any city charter.

Source. 1945, 123:2, eff. May 19, 1945.

Vacancies in Town Offices

Section 41:51

    41:51 Repealed by 1979, 410:2, IX, eff. July 1, 1979. –

Section 41:52

    41:52 Repealed by 1979, 410:2, X, eff. July 1, 1979. –

Section 41:53

    41:53 Repealed by 1979, 410:2, XI, eff. July 1, 1979. –

Section 41:54

    41:54 Repealed by 1979, 410:2, XII, eff. July 1, 1979. –

Section 41:55

    41:55 Town Treasurer. – If any person holding the office of town treasurer shall, by reason of illness, accident, absence from the state or other cause, become temporarily incapacitated and unable to perform the duties of his office, the selectmen may, unless the town has voted to adopt the provisions of RSA 41:29-a, declare a temporary vacancy and appoint an acting town treasurer to perform the duties of the office for a limited period of time, and fix his compensation and the amount of his bond. Said appointee shall be subject to the requirements and liabilities of such office during his term.

Source. 1939, 160:1. RL 59:52. RSA 41:55. 1969, 61:2, eff. April 4, 1969.

Section 41:56

    41:56 Powers of Selectmen During Vacancy. – If any town fails to choose agents, overseers of the public welfare, firewards or any of them, or there is a vacancy in any of such offices, the selectmen shall discharge the duties and have the powers of such offices until the same are filled by election or appointment, as provided by law.

Source. RS 34:4. CS 36:4. GS 37:4. GL 40:4. PS 43:40. PL 47:44. RL 59:50. RSA 41:56. 1957, 198:3.

Section 41:57

    41:57 Powers of Appointee. – A person elected or appointed to fill a vacancy in an office, or because there was no election at the annual meeting, shall qualify and succeed his immediate predecessor in the office, and possess the same powers, perform the same duties and be subject to the same liabilities as if he had been elected at an annual meeting.

Source. RS 36:2. CS 38:2. GS 39:2. 1868, 1:8. GL 42:2. PS 43:41. PL 47:45. RL 59:51.

Section 41:57-a

    41:57-a Term of Office. – Except as otherwise provided, the term of office of any appointed town officer shall begin upon his or her appointment and qualification for office and shall end upon the appointment and qualification of his or her successor.

Source. 2010, 226:1, eff. Aug. 27, 2010.

Preservation of Public Records, Books and Documents of Towns

Section 41:58

    41:58 Deposit With Clerk. – All books, records, papers, vouchers, and documents which shall be in the possession of any officer, committee, or board of officers of the town, and which are not needed elsewhere by them in the discharge of official duty, shall be deposited in the office of the town clerk, and shall be there kept and preserved by him as public records of the town. Provided that, if the office of the clerk is not equipped for the safe keeping of the said public records, the clerk may, with the approval of the selectmen, deposit such records in some other safe and suitable place.

Source. PS 43:42. PL 47:46. 1931, 107:1. RL 59:53.

Section 41:59

    41:59 Care and Preservation. – The selectmen shall cause all books of public record belonging to the town to be well and strongly bound, and all papers and documents to be filed and arranged in an orderly manner convenient for reference and examination, and shall provide suitable fireproof safes or other means for their care and preservation, all at the expense of the town.

Source. 1885, 74:1. PS 43:43. PL 47:47. RL 59:54.

Section 41:60

    41:60 Copying Records. – The selectmen may authorize and direct the town clerk to make, in suitable books, true copies of any of the public records of the town which have become so faded, worn out or otherwise defaced that in their judgment it is necessary they should be copied in order to insure the preservation of a proper record of the facts or instruments recorded. The town clerk shall attach thereto certificates of their correctness, and showing when, by whom and under what authority they were made, and shall also preserve the originals. Such copies shall have the same force and effect as the originals, and copies made therefrom may be used in evidence the same as if made from the originals, without showing the loss of the originals.

Source. 1885, 59:1. PS 43:44. PL 47:48. RL 59:55.

Section 41:61

    41:61 Inspection. – No town officer having the custody of its public records or documents shall loan the same or permit them to be taken from the place where they are usually kept except when necessary for the discharge of official duty or upon the summons of a court of competent authority; and they shall be open at all proper times for public inspection and examination.

Source. 1885, 74:2. PS 43:45. PL 47:49. RL 59:56.

Section 41:62

    41:62 Books and Pamphlets. – The selectmen shall provide, at the expense of the town, suitable cases for the preservation of the laws, reports and other books and pamphlets received by the town from the state or others; and the town clerk shall arrange and keep them therein in such manner that they will be accessible and convenient for use.

Source. PS 43:47. PL 47:50. RL 59:57.

Section 41:63

    41:63 Delivery by Clerk. – Whenever a town officer goes out of office he shall deliver to his successor all records, books, pamphlets, papers and other things in his possession pertaining to the office.

Source. PS 43:48. PL 47:51. RL 59:58.

Section 41:64

    41:64 Old Records Copied by State. – The secretary of state shall require town clerks or other town officials having the custody of town or parish records, plans, documents or public papers, prior to the year 1825, to deposit the same in his office in the state house at Concord, for the purpose of being copied and indexed. Such records shall be known as Ancient Records of Towns, Parishes and other Divisions of the State of New Hampshire. The expense of transportation thereof to and from the secretary's office, and the expense of copying and indexing the same, shall be borne by the state, and paid upon the warrant of the governor, from any moneys in the treasury not otherwise appropriated. After the same have been copied they shall be returned to the officials of the towns from which they were received.

Source. 1913, 137:1. PL 47:52. RL 59:59.

Section 41:65

    41:65 Unrecorded Documents. – Any person having an unrecorded document pertaining to the affairs of public importance of any town, parish or division of the state, prior to the year 1825, may submit the same to the secretary of state, with his affidavit of the source from which it was received, and, if it be found to come within such classification, the secretary of state may cause the same to be recorded and indexed with the Ancient Records of Towns, Parishes and other Divisions of the State of New Hampshire, pertaining to such subdivision of the state, and shall record said affidavit therewith, and file the original affidavit in his office.

Source. 1913, 137:2. PL 47:53. RL 59:60.

Section 41:66

    41:66 Copies Evidence. – Copies of such records, duly attested and certified by the secretary of state over the state's seal, shall be as competent evidence in any court within this state as the original record or document would be if produced by the legal custodian thereof.

Source. 1913, 137:3. PL 47:54. RL 59:61.

Section 41:67

    41:67 Certification. – Any report, form or assurance required to be submitted to the state by a town officer which requires the submitting officer to certify to the accuracy of information it contains shall use a statement for the certification in a form substantially similar to the following: "The information submitted on this form is a true and accurate statement to the best of my personal knowledge and belief based on the information available to me at the time entered hereon and no information is presently known by me to exist which leads me to believe or suspect otherwise."

Source. 1977, 278:1, eff. Aug. 21, 1977.

Section 41:68

    41:68 Unauthorized Destruction; Penalty. – All municipal records as defined in RSA 33-A:1, IV belong to the public in perpetuity and shall not be destroyed, maliciously damaged or retained by any person not entitled to keep them. Municipal records shall be destroyed only with the approval of the municipal records board established under RSA 33-A:4-a. Any natural person who violates this section shall be guilty of a misdemeanor and any other person shall be guilty of a felony.

Source. 1977, 358:6, eff. July 1, 1977.