New Hampshire Revised Statutes 479-A:19 – Books of Receipts and Expenditures; Availability for Examination
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Terms Used In New Hampshire Revised Statutes 479-A:19
- Common areas and facilities: unless otherwise provided in the declaration or lawful amendments thereto, means and includes: the land on which the building is located. See New Hampshire Revised Statutes 479-A:1
- Unit: means a part of the property intended for any type of independent use, including one or more rooms or enclosed spaces located on one or more floors (or part or parts thereof) in a building, and with a direct exit to a public street or highway or to a common area leading to such street or highway. See New Hampshire Revised Statutes 479-A:1
The manager or board of directors, as the case may be, shall keep detailed, accurate records in chronological order of the receipts and expenditures affecting the common areas and facilities, specifying and itemizing the maintenance and repair expenses of the common areas and facilities and any other expenses incurred. Such records and the vouchers authorizing the payments shall be available for examination by the unit owners at convenient hours of weekdays.