198:4-a Report of Appropriations Voted. –
I. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to blanks for certifying appropriations by the school board and the information which they must contain.
II. The school board shall, annually within 20 days of the close of the meeting as required in RSA 21-J:34, II, certify to the commissioner of revenue administration, the state department of education and the board of selectmen upon said blanks provided by the commissioner, a certificate of the several appropriations voted by the district and estimated revenues, so far as known.
III. The commissioner of revenue administration shall examine such certificates and delete any appropriation which is not made in accordance with the law, and adjust any sum which may be used as a setoff against the amount appropriated when it appears to the commissioner of revenue administration such adjustment is in the best public interest.
IV. The commissioner of revenue administration shall compute the rate percent of taxation for school district purposes from such certificate.