New Hampshire Revised Statutes 76:15-b – Local Option
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I. Other provisions of law to the contrary notwithstanding, taxes shall be collected in any town or city in a manner pursuant to N.H. Rev. Stat. § 76:15-a if said town or city, by majority vote of the governing body, adopts the provisions thereof. A town or city which adopts the provisions of N.H. Rev. Stat. § 76:15-a may rescind said adoption by majority vote of the governing body, and the general statutes relating to collection of taxes shall once again apply.
II. Taxes shall be collected in any town or city in a manner pursuant to N.H. Rev. Stat. § 76:15-aa, if said town or city, by majority vote of the legislative body, adopts the provisions thereof. A town or city which adopts the provisions of N.H. Rev. Stat. § 76:15-aa may rescind said adoption by majority vote of the legislative body, and the general statutes relating to collection of taxes shall once again apply.
III. Any city or town may, by majority vote of the legislative body, adopt a fiscal year running from July 1 to June 30 of the following year. In conjunction with that vote, the city or town is also authorized, by majority vote, to adopt a budget for the purpose of funding a 6-month conversion period through the adoption of a system for quarterly collection and billing of taxes as provided in N.H. Rev. Stat. § 76:15-aa.
II. Taxes shall be collected in any town or city in a manner pursuant to N.H. Rev. Stat. § 76:15-aa, if said town or city, by majority vote of the legislative body, adopts the provisions thereof. A town or city which adopts the provisions of N.H. Rev. Stat. § 76:15-aa may rescind said adoption by majority vote of the legislative body, and the general statutes relating to collection of taxes shall once again apply.
Terms Used In New Hampshire Revised Statutes 76:15-b
- 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
- legislative body: shall mean a town meeting, school district meeting, village district meeting, city or town council, mayor and council, mayor and board of aldermen, or, when used to refer to unincorporated towns or unorganized places, or both, the county convention. See New Hampshire Revised Statutes 21:47
III. Any city or town may, by majority vote of the legislative body, adopt a fiscal year running from July 1 to June 30 of the following year. In conjunction with that vote, the city or town is also authorized, by majority vote, to adopt a budget for the purpose of funding a 6-month conversion period through the adoption of a system for quarterly collection and billing of taxes as provided in N.H. Rev. Stat. § 76:15-aa.