198:16 Unincorporated Towns and Unorganized Places. –
I. By August 1, 1989, the department of education shall certify to county commissioners of each county responsible for unincorporated towns, unorganized places, and towns where by act of the legislature the school districts have been abolished, the amount of money deemed necessary to be raised by taxation to pay the costs of education for school children from such towns and places.
II. The certified amount shall be assessed under RSA 81 on the taxpayers of each unincorporated town, unorganized place, and town where by act of the legislature the school district has been abolished on a pro rata basis based upon the actual number of school children who reside in each town or place.
III. The county commissioners shall, following receipt of the taxes collected under this section, pay them to the county treasurer. From time to time, as deemed advisable by the department of education, it shall submit to the county commissioners bills for payment for the costs of education of the children from such unincorporated towns, unorganized places, and towns where by act of the legislature the school districts have been abolished and the education of the children made the responsibility of the state.
IV. The unexpended proceeds of any balance in the fund created under RSA 198:16 prior to October 1, 1989, shall be transferred to the county treasurers of counties with unincorporated towns, unorganized places, and towns where by act of the legislature the school districts have been abolished on a pro rata basis according to the number of school children who reside in each county. The pro rata distribution shall be based on the number of school children who resided in each unincorporated town and unorganized place, or town where by act of the legislature the school districts have been abolished at the close of the 1988-89 school year. The distribution shall be made prior to December 1, 1989.