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

CHAPTER 31
POWERS AND DUTIES OF TOWNS

Miscellaneous

Section 31:95-d

    31:95-d Procedure for Adoption; Rescission or Change of Purpose. –
I. Any town may adopt the provisions of RSA 31:95-c to restrict revenues, or any portion of such revenues, from a specific source to expenditures for specific purposes in the following manner:
(a) In a town, the question shall be placed on the warrant of a special or annual town meeting under the procedures set out in RSA 39:3, and shall be voted on by ballot. The question shall not be placed on the official ballot.
(b) The selectmen shall hold a public hearing on the question at least 15 days but not more than 30 days before the question is to be voted on. Notice of the hearing shall be posted in at least 2 public places in the municipality and published in a newspaper of general circulation at least 7 days before the hearing.
(c) The wording of the question shall be: "Shall we adopt the provisions of RSA 31:95-c to restrict (here insert portion as a fractional or dollar amount) of revenues from (here insert source) to expenditures for the purpose of (here insert purpose)? Such revenues and expenditures shall be accounted for in a special revenue fund to be known as the ( ... ) fund, separate from the general fund. Any surplus in said fund shall not be deemed part of the general fund accumulated surplus and shall be expended only after a vote by the legislative body to appropriate a specific amount from said fund for a specific purpose related to the purpose of the fund or source of the revenue."
II. If a majority of those voting on the question vote "Yes", RSA 31:95-c shall apply within the town on a date set by the selectmen.
III. If the question is not approved, the question may later be voted upon according to the provisions of RSA 31:95-d, I.
IV. (a) Any town which has adopted RSA 31:95-c may consider rescinding its action in the manner described in RSA 31:95-d, I(a) and (b). The wording of the question shall be the same as set out in RSA 31:95-d, I(c), except the word "adopt" shall be changed to "rescind."
(b) If a majority of those voting on the question vote "Yes", RSA 31:95-c shall not apply within the town, and any remaining amounts in the rescinded fund shall become part of the general fund accumulated surplus.
V. No change shall be made to a special revenue fund adopted under RSA 31:95-c unless the town has voted to consider changing the source or fractional portion of revenues or specific purpose of expenditures of the fund in the manner described in subparagraphs I(a) and (b) and authorized such change by a vote of 2/3 of all the voters present and voting at an annual town or district meeting.

Source. 1989, 279:1, eff. July 28, 1989. 1996, 148:3, 4, eff. May 24, 1996. 2012, 181:2, eff. Aug. 10, 2012.