CHAPTER
Rev 1900 MUNICIPAL MATTERS
Statutory
Authority: RSA 21-J:13, IV
PART
Rev 1901 GENERAL DEFINITIONS
Rev
1901.01 "Abatement" means a
complete or partial cancellation of a tax levy, special assessment, interest or
service charge imposed by a governmental unit.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1901.02 "Assessing officials" means those charged
by RSA 41:2-g with the duty of assessing and abating taxes in the city, town or
unincorporated place.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev
1901.03 "Cash receipts
journal" means a chronological record showing details of the source and
amount of each receipt, the names of the payors and the cumulative amount of
receipts for each fiscal period.
Source. #5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev
1901.04 "Fiscal period"
means “fiscal year” as described in
RSA 31:94, and "optional fiscal year", as described in
RSA 31:94-a.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev
1901.05 "Municipality" means a
county, unincorporated place, city, town, school district, village district or
precinct, or regional solid waste districts.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1901.06
"Year's end" means December 31 unless the municipality has adopted the
optional fiscal year, in which case "year end" or "year end
date" means June 30.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
PART
Rev 1902 CLOSING OF BOOKS AND ACCOUNTS
Rev
1902.01 Fiscal Year. Municipalities operating on a fiscal year
shall close the books and accounts of all officers as of December 31, except as
provided in Rev 1902.03, below.
Source. #5356,
eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1902.02 Optional Fiscal Year. Municipalities operating on an optional
fiscal year shall close the books and accounts of all officers as of June 30,
except as provided in Rev 1902.03, below.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1902.03 Year-End Receipts.
(a) Municipal treasurers shall remit all
receipts to the municipality before the close of the year-end date.
(b) Municipal treasurers may arrange to hold
their accounts open for a period not to exceed 10 business days after year's
end so all receipts through the close of the year's end date from any fiscal officer may be remitted timely.
(c) All
receipts remitted in (a) and (b) above shall be correctly recorded in the
treasurer's report for the fiscal period.
(d) Municipal treasurers shall deposit all funds
including cash and checks, on the year-end date or as soon as possible within
the 10-day period.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
PART
Rev 1903 SURETY BONDING OF MUNICIPAL
OFFICIALS
Rev
1903.01 Definitions. For purposes of this part:
(a) "Continuation certificate" means a
legal document between the municipality and the bonding agency used to extend
the life of an original position schedule bond.
(b) "Discovery period" means the
limited time period for discovering losses and bringing claims for recovery
under position schedule bonds.
(c) "Position schedule bond" means an
insurance policy to cover losses suffered through the act(s) of a municipal
official or employee.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev
1903.02 Format Requirements for Bond
Instruments.
(a) Pursuant to RSA 41:6, the position schedule
bond may be issued for either a one-year or a multiple-year period of coverage.
(b) A multiple-year period of coverage bond
shall:
(1) State that the amount of coverage per
position shall be on a yearly basis; and
(2) Be cumulative to the extent of such limits in
each year of the bond.
(c) All position schedule bond(s) shall:
(1) Present a schedule showing:
a. Names of the elected or appointed officials
that are covered;
b. The number of officials occupying each
position; and
c. The amount of coverage on each official;
(2) Indicate the beginning and ending term dates;
and
(3) Include the signatures of the
attorney-in-fact and the witness to the attorney-in-fact.
(d) The position
bond schedule shall be extended by means of a continuation certificate which:
(1) Becomes effective on the anniversary of the
initial date of the position schedule bond in order to provide continuous
coverage;
(2) States the beginning and ending term dates;
(3) States the new amount of coverage for each
official;
(4) Stipulates the limit of the coverage for each
position stated in the original bond and all continuations of that original
bond shall be cumulative to the extent of the limits stated in the original
bond in each year;
(5) Includes the signatures of the
attorney-in-fact and the witness to the attorney-in-fact; and
(6) Is intended by the parties to have the legal
effect of a new and separate obligation issued for the period stated therein.
Source. #5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1903.03 Effective Dates.
(a) The
date of the initial bond shall coincide with the date of the election of municipal
officers, except for the effective date of the bond of the boat permit fee
agent.
(b) The
beginning and ending term dates of the bond for the boat permit fee agent shall
be one of the following:
(1) January 1 to December 31 of any year; or
(2) From the date of his or her oath of office to
December 31 of any year.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1903.04 Discovery Period. The discovery period shall:
(a) Be
consistent with applicable statutes of limitations; and
(b) Apply
to either the termination of:
(1) The bond as an entirety; or
(2) The term of office of any person filling any
position stated in the schedule.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev
1903.05 Cost of the Bonds.
(a) The cost of the bond shall be paid by the
municipality, pursuant to RSA 41:6, III.
(b) To operate within the bounds of RSA 31:95 and
RSA 32:5, the cost of the bonds shall be appropriated annually whether the undertaking is issued for a one-year period
or a multiple-year period of coverage.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev
1903.06 Minimum Bond Requirements for
Municipal Officials.
(a) The schedule
for determining minimum bond requirements shall be:
(1)
Based on the amounts of estimated collections for each position bonded;
(2) Computed using Table 1900.1 below:
Table
1900.1 Minimum Bond Requirements
|
COLLECTIONS From |
To |
BOND
REQUIRED |
|
$1 |
$
5,000 |
$1,000 |
|
5,001 |
10,000 |
2,000 |
|
10,001 |
20,000 |
3,000 |
|
20,001 |
35,000 |
7,000 |
|
35,001 |
50,000 |
8,000 |
|
50,001 |
65,000 |
10,000 |
|
65,001 |
80,000 |
12,000 |
|
80,001 |
100,000 |
15,000 |
|
|
|
|
|
100,001 |
140,000 |
17,000 |
|
140,001 |
180,000 |
22,000 |
|
180,001 |
220,000 |
27,000 |
|
220,001 |
260,000 |
32,000 |
|
260,001 |
300,000 |
36,000 |
|
|
|
|
|
300,001 |
375,000 |
38,000 |
|
375,001 |
450,000 |
40,000 |
|
450,001 |
550,000 |
42,000 |
|
550,001 |
650,000 |
44,000 |
|
650,001 |
750,000 |
46,000 |
|
750,001 |
850,000 |
48,000 |
|
850,001 |
925,000 |
50,000 |
|
925,001 |
1,000,000 |
52,000 |
|
Greater
than 1,000,000 |
|
52,000, plus 1% of
excess of $1,000,000 in estimated revenues |
(b) The
minimum bond requirements shall apply to the following municipal officials:
(1) Tax collectors;
(2) Deputy tax collectors, except for cities
where the deputy shall be bonded at 50% of the estimated taxes collected by the
tax collector's office;
(3) Treasurers;
(4) Deputy treasurers;
(5) Municipal clerks;
(6) Deputy municipal clerks; and
(7) Boat fee agents.
(c) The required bond amount for a combined
position of municipal clerk and tax collector shall be in the combined amount of
the 2 positions.
(d) The amount of the bond required of all
trustees of trust funds shall be 15% of all funds in their custody as of the
end of the fiscal year.
(e) All
trustees of trust funds shall be covered under the same position schedule bond.
(f) The
amount of the bond required of library trustees and, pursuant to RSA 41:6,
alternate library trustees, if any, who have custody of trust funds pursuant to
RSA 202-A:22 and RSA 202-A:23 shall be 15% of all funds in their custody as of
the end of the fiscal year.
(g) Additional officials may be bonded at the
discretion of the municipality.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
PART
Rev 1904 REQUIREMENTS OF AUDITORS
Rev 1904.01 Definitions. For purposes of this part, the following
definitions shall apply:
(a) "Government auditing standards"
means the federally required standards set forth by the Comptroller General of
the
(b) "Independent public accountant"
means a certified public accountant or a public accountant licensed by the
state of
(c) "Locally elected municipal auditor"
means a municipal auditor elected under RSA 41:31.
(d) "Single Audit Act" means Public Law
98-502 (31 U.S.C. 7501-7507), amended by Public Law 104-156.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1904.02 Independent Public Accountant. If a municipality uses an independent public
accountant to conduct an audit, the following shall apply:
(a) The independent public accountant shall
conduct the audit according to generally accepted auditing standards and
generally accepted governmental auditing standards; and
(b) If the local governmental unit being audited
receives federal assistance in excess of $500,000, the independent public
accountant shall conduct the audit either by following:
(1) The Single Audit Act; or
(2) If the $500,000 consists of federal assistance
from a single agency, the program specific audit designated by the granting
agency.
Source.
#5356, eff 3-16-92; amd by #6127, eff 11-23-95; ss by #6732, eff
4-18-98; ss by #8599, eff 4-6-06
Rev 1904.03 Locally Elected Municipal Auditors.
(a) The municipality may rely on locally elected
municipal auditors.
(b) If the municipality relies on locally elected
municipal auditors, the following shall apply:
(1) Locally elected municipal auditors shall not
be required:
a. To have formal training in auditing
procedures; or
b. To meet the standards of the Government
Auditing Standards or the Single Audit Act;
(2) Locally elected municipal auditors shall not be
used when the local governmental unit receives federal assistance in excess of
$500,000, unless those auditors meet the requirements in Governmental Auditing
Standards or the Single Audit Act;
(3) Locally elected municipal auditors
discovering, during their examination of the accounts of various municipal
officials pursuant to RSA 41:31, that the local governmental unit received
federal assistance in excess of $500,000 shall notify the governing body the
federal government requires an audit be performed as outlined in Rev 1904.02
(b); and
(4) Locally elected municipal auditors furnishing
their report of audit to the town:
a. Shall state they have carefully examined the
accounts of the various municipal officials pursuant to RSA 41:31; and
b. Shall not use the language of the independent
public accountant's report or imply that their report meets any other national
standard, unless the locally elected municipal auditor(s) is also a certified
public accountant or a public accountant licensed by the state under RSA 309-B
and follows the requirements of Rev 1904.02.
Source.
#6732, eff 4-18-98; ss by #8599, eff 4-6-06
PART
Rev 1905 TAX COLLECTORS
Rev
1905.01 Basic Records. The tax collector's basic records shall
include:
(a) One or more tax warrant books for:
(1) Property taxes;
(2) Yield taxes;
(3) Land use change taxes; and
(4) Excavation taxes.
(b) Printed tax lists of:
(1) Each type of tax; and
(2) All taxes committed to the tax collector for
collection for each year of levy;
(c) A separate tax warrant book for resident tax
warrants and lists;
(d) Written notices signed by a majority of the
assessing officials;
(e) A cash receipts journal or electronic
printout;
(f) Tax stubs, or a duplicated or an electronic
copy of paid tax bills;
(g) Copies of treasurer's remittance advices
signed by the tax collector and the treasurer; and
(h) A record or electronic printout of each tax sale or
tax lien.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1905.02 Tax Warrant Books. Tax warrant books for property taxes, yield
taxes, and land use change taxes shall contain:
(a) The original unaltered tax warrant, as
committed by the assessing officials and accepted by the tax collector;
(b) Supplemental tax warrants for additional
taxes not included in the original list issued by the assessing officials; and
(c) Added warrants for taxes, inserted into the
warrant books after the original warrants.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1905.03 Separate Tax Lists. Separate tax lists for each type of tax, and
for each year of levy, of all taxes committed for collection, shall contain:
(a) The name of each taxpayer liable for taxes;
(b) The last known address of each taxpayer;
(c) The name and address of each agent to whom
any tax bill is to be sent, if applicable;
(d) The date of tax payments or abatements; and
(e) The amount of:
(1) Taxes assessed against each taxpayer or property;
(2) Taxes paid;
(3) Discounts allowed;
(4) Abatements allowed; and
(5) Interest or penalties collected.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1905.04 Signed Notices. Notices signed by a majority of the assessing
officials shall include abatements:
(a) Granted to the taxpayer; or
(b) Of one tax applied to another overdue tax
owed by the taxpayer.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
Rev 1905.05 Cash Receipts. A cash receipts journal shall contain the
following information in chronological order:
(a) The date and amount of cash received from
each taxpayer;
(b) The amount of discounts allowed, if
applicable;
(c) The name of the taxpayer against whom the tax
is assessed;
(d) The name of the person tendering the payment
or electronic reference to the record locator in the instance of an electronic
payment;
(e) The amount to be credited by type of tax and
year of levy;
(f) The amount of interest and costs collected
before each tax sale or tax lien;
(g) The amount of resident tax penalties collected
before each tax sale or tax lien;
(h) The amount of each tax sale or tax lien
redemption made, with interest, costs, and expenses collected after sale or
execution; and
(i) The date and amount of each remittance made by
the tax collector to the municipal treasurer.
Source.
#5356, eff 3-16-92; amd by #6127, eff 11-23-95; ss by #6732, eff
4-18-98; ss by #8599, eff 4-6-06
Rev
1905.06 Tax
(a) The description and tax map designation of
each piece of property sold or on which a lien is executed;
(b) The year of the levy in each case;
(c) The date of each tax sale or execution of tax
lien;
(d) The name of the current owner;
(e) The name of the owner at time of assessment,
if different from the current owner;
(f) The amount of unpaid taxes;
(g) The amount of the accrued interest at date of
sale or execution of lien;
(h) The costs of advertising and selling or
executing the lien;
(i) Other allowable fees before the sale or
execution;
(j) The total amount sold or executed;
(k) The name of the person or municipality who acquired
the lien or an interest in the property through a tax sale;
(l) The date of redemption;
(m) The name of the person making the redemption;
(n) The amounts of:
(1) Interest collected after the sale or
execution;
(2) Allowable expenses collected after the sale
or execution;
(3) Allowable fees collected after the sale or
execution; and
(4) Abatements, if any; and
(o) The total amount of redemption in each
instance.
Source. #8599, eff 4-6-06
Rev
1905.07 Recording and Processing of Transactions. The tax collector shall:
(a) Maintain a cash receipts journal in
accordance with Rev 1905.01 (e) to enable auditors to trace receipts to bank
deposits and original source documents;
(b) Maintain tax sale or tax lien records in
accordance with Rev 1905.01 (h) to enable the auditors to verify that statutory
requirements have been met regarding timely and proper notice to individuals
involved;
(c) Compute and charge interest on delinquent
property taxes;
(d) Record in the cash receipts journal the date
and amount of each payment from the tax stub or duplicate bill;
(e) Post each payment from the cash receipts
journal to the applicable tax list;
(f) Prepare remittances to the treasurer from the
cash receipts journal; and
(g) Post the date and amount of each abatement
from the abatement notice to the applicable tax list.
Source. #8599, eff 4-6-06
Rev
1905.08 Remittances to the Treasurer
by the Tax Collector.
(a) When making remittances to the treasurer, the
tax collector shall complete a remittance advice containing the following
information by year of levy and by type of tax:
(1) The total amount of the principal of taxes;
(2) Cost and expenses;
(3) Interest; and
(4) Penalties.
(b) When making remittances to the treasurer
covering tax redemption, the tax collector shall complete a separate remittance
advice which shall contain the following information by year of levy:
(1) Total amount of taxes being redeemed;
(2) Total costs and expenses collected; and
(3)
Interest.
Source. #8599, eff 4-6-06
Rev
1905.09 Real Estate Tax Bills.
(a) In addition to the requirements of RSA
76:11-a, the real estate tax bill shall show the village district tax rate
separately when village district tax is included on the bill.
(b) The penalties imposed under RSA 74:7-a for
failure to file timely and fully complete Form PA-28, “Inventory of Taxable
Property”, shall be stated separately on the tax bill when such charges are
included on the bill.
Source. #8599, eff 4-6-06
Rev
1905.10 Annual Reports.
(a)
Form MS-61, “Tax Collector’s Report”, shall be filed by the tax
collector to report to the municipality and the department on all tax
collection activities of the municipality.
(b)
The municipal tax collector
shall provide:
(1) Name of municipality and year ending;
(2) The following amounts regarding
liens:
a. At the beginning of the year;
b. Executed during the year;
c. Redeemed during the year;
d. Unredeemed liens that were and abated;
e. Deeded to the municipality; and
f. Balance at the end of the
year;
(3) Uncollected taxes at beginning of
year;
(4) Taxes committed;
(5) Overpayments;
(6) Amounts remitted to treasurer;
(7) Abatements;
(8) Uncollected taxes; and
(9) Dated signature of the tax collector.
(c)
Form MS-61 shall be filed by:
(1) March 1 by municipalities reporting on a
fiscal year basis pursuant to RSA 31:94; and
(2) September 1 by municipalities reporting
on an optional fiscal year basis pursuant to RSA 31:94-a.
(d) Form MS-61 shall
be filed with:
New Hampshire Department
of Revenue Administration
Division of Municipal
Services
Source. #8599, eff 4-6-06
Rev 1905.11
Record Retention. All tax
collector’s records shall be retained pursuant to RSA 33-A.
Source. #8599, eff 4-6-06
PART
Rev 1906 MUNICIPAL TREASURERS
Rev
1906.01 Bonds and Notes Register.
(a) Municipal treasurers shall maintain a record
of bonds and notes issued by the municipality, pursuant to RSA 33:12, in the
form of a bond and note register.
(b) In addition to the requirements stated in RSA
33:12, the register shall include the following information:
(1) The name of the bank certifying the note or
bond;
(2) The date the note or bond
was authorized by the legislative body;
(3) The price for which each note or bond was
sold, and the name of the purchaser of the note or bond;
(4) The rate of
interest;
(5) Title of the municipal
official signing the note or bond issue; and
(6) The date and amount of payment
of principal and interest.
Source.
#5356, eff 3-16-92, EXPIRED: 3-16-98
New. #6732, eff 4-18-98; ss by #8599, eff 4-6-06
|
Rule |
|
|
|
|
|
Rev
1901.01 |
RSA
21-J:13 |
|
Rev
1901.02 |
RSA
21-J:13;RSA 41:2-g |
|
Rev
1901.03 |
RSA
21-J:13 |
|
Rev
1901.04 |
RSA
21-J:13;RSA 31:94; 31:94-a |
|
Rev
1901.05 – 1901.06 |
RSA
21-J:13; |
|
|
|
|
Rev
1902.01 |
RSA
21-J:13;RSA 31:94 |
|
Rev
1902.02 |
RSA
21-J:13;RSA 31:94-a |
|
Rev
1902.03 |
RSA
21-J:13;RSA 21-J:1, II (c); 21-J:13, VII (a) |
|
|
|
|
Rev
1903 |
RSA
21-J:13;RSA 41:6, V |
|
|
|
|
Rev
1904 |
RSA
41:31; RSA 21-J:13, IV |
|
|
|
|
Rev
1905.01 – 1905.08 |
RSA
41:39; RSA 21-J:13, IV |
|
Rev
1905.09 |
RSA
41:39; RSA 21-J:13, IV; RSA 52:16; RSA 76:4 |
|
Rev
1905.10 |
RSA
41:39; RSA 21-J:13, IV |
|
Rev
1905.11 |
RSA:
33-A |
|
|
|
|
Rev
1906 |
RSA
33:12; RSA 21-J:13, IV |
|
|
|