New Hampshire Revised Statutes 21-J:35 – Setting of Tax Rates by Commissioner
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I. The commissioner of revenue administration shall compute and establish the tax rate of each town, city, or unincorporated place. Any assessments report issued by the commissioner pursuant to N.H. Rev. Stat. § 21-J:11-a shall not delay or otherwise affect the setting of the tax rate for that municipality.
II. To compute and establish the tax rates of towns, cities and unincorporated places under paragraph I, the commissioner shall examine the reports required under N.H. Rev. Stat. § 21-J:34 to ensure that:
(a) All appropriations have been made in a manner which is consistent with procedural requirements established by statute.
(b) No appropriations have been made which are prohibited by statute.
(c) All revenues have been estimated accurately and in a manner which is not prohibited by statute.
(d) All calculations are correct.
III. If the commissioner finds that appropriations were made in a manner which is inconsistent with statute he shall delete the appropriation or that portion in question.
IV. If the commissioner finds that the estimated revenues included are inaccurate or inappropriate he shall adjust the estimates in question.
V. The commissioner shall notify in writing the governing body of each city or town of the rate he has established. This notification shall include a detailed explanation of all changes made in the appropriations or revenue estimates submitted by the municipality or district in question.
VI. Any town, city, or unincorporated place which is dissatisfied with the tax rate set under this section may, within 10 days of notification, request an oral hearing on this matter before the commissioner of revenue administration. If such a request is made, the commissioner shall promptly schedule and conduct a hearing pursuant to rules he shall adopt under RSA 541-A. After hearing, the decision of the commissioner shall be final.
VII. On or before October 1 of each year, the following state agencies shall provide the department of revenue administration estimates of local aid to be distributed to municipalities and school districts in the current fiscal year for the following local aid programs:
(a) State treasury: meals and rooms distribution pursuant to N.H. Rev. Stat. § 78-A:26.
(b) Department of transportation: highway construction aid pursuant to N.H. Rev. Stat. § 235:23.
(c) Department of environmental services: water pollution control grants pursuant to RSA 486, water filtration grants pursuant to RSA 486-A, and landfill closure grants pursuant to N.H. Rev. Stat. § 149-M:43.
(d) Department of education: federal forest land aid pursuant to N.H. Rev. Stat. § 227-H:20 through N.H. Rev. Stat. § 227-H:22, state aid for an adequate education pursuant to N.H. Rev. Stat. § 198:40-a, school building aid pursuant to N.H. Rev. Stat. § 198:15-a, and special education aid pursuant to N.H. Rev. Stat. § 186-C:18.
II. To compute and establish the tax rates of towns, cities and unincorporated places under paragraph I, the commissioner shall examine the reports required under N.H. Rev. Stat. § 21-J:34 to ensure that:
Terms Used In New Hampshire Revised Statutes 21-J:35
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- governing body: shall mean the board of selectmen in a town, the board of aldermen or council in a city or town with a town council, the school board in a school district or the village district commissioners in a village district, or when used to refer to unincorporated towns or unorganized places, or both, the county commissioners. See New Hampshire Revised Statutes 21:48
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Statute: A law passed by a legislature.
(a) All appropriations have been made in a manner which is consistent with procedural requirements established by statute.
(b) No appropriations have been made which are prohibited by statute.
(c) All revenues have been estimated accurately and in a manner which is not prohibited by statute.
(d) All calculations are correct.
III. If the commissioner finds that appropriations were made in a manner which is inconsistent with statute he shall delete the appropriation or that portion in question.
IV. If the commissioner finds that the estimated revenues included are inaccurate or inappropriate he shall adjust the estimates in question.
V. The commissioner shall notify in writing the governing body of each city or town of the rate he has established. This notification shall include a detailed explanation of all changes made in the appropriations or revenue estimates submitted by the municipality or district in question.
VI. Any town, city, or unincorporated place which is dissatisfied with the tax rate set under this section may, within 10 days of notification, request an oral hearing on this matter before the commissioner of revenue administration. If such a request is made, the commissioner shall promptly schedule and conduct a hearing pursuant to rules he shall adopt under RSA 541-A. After hearing, the decision of the commissioner shall be final.
VII. On or before October 1 of each year, the following state agencies shall provide the department of revenue administration estimates of local aid to be distributed to municipalities and school districts in the current fiscal year for the following local aid programs:
(a) State treasury: meals and rooms distribution pursuant to N.H. Rev. Stat. § 78-A:26.
(b) Department of transportation: highway construction aid pursuant to N.H. Rev. Stat. § 235:23.
(c) Department of environmental services: water pollution control grants pursuant to RSA 486, water filtration grants pursuant to RSA 486-A, and landfill closure grants pursuant to N.H. Rev. Stat. § 149-M:43.
(d) Department of education: federal forest land aid pursuant to N.H. Rev. Stat. § 227-H:20 through N.H. Rev. Stat. § 227-H:22, state aid for an adequate education pursuant to N.H. Rev. Stat. § 198:40-a, school building aid pursuant to N.H. Rev. Stat. § 198:15-a, and special education aid pursuant to N.H. Rev. Stat. § 186-C:18.