TITLE II
COUNTIES

Chapter 29
COUNTY TREASURERS AND COUNTY TAXES

Section 29:1

    29:1 Duties. –
I. The county treasurer shall have custody of all moneys belonging to the county, and shall pay out the same only upon orders of the commissioners. The county treasurer shall deposit the same in participation units in the public deposit investment pool established pursuant to RSA 6:45, or in federally insured banks authorized to accept deposits under RSA 6:8, I and I-a. In addition, funds may be deposited in federally insured banks outside the state if such banks pledge and deliver to a third party custodial bank or the regional federal reserve bank collateral security for such deposits of the following types:
(a) United States government obligations,
(b) United States government agency obligations; or
(c) Obligations of the state of New Hampshire in value at least equal to the amount of the deposit in each case.
II. The amount of collected funds on deposit in any one bank shall not at any time exceed the sum of its paid-up capital and surplus.
III. The county treasurer shall keep in suitable books provided for the purpose a fair and correct account of all sums received into and paid from the county treasury, and of all notes given by the county, with the particulars thereof. At the close of each fiscal year, the county treasurer shall make a report to the county, giving a particular account of all the treasurer's financial transactions during the year. The treasurer shall furnish to the commissioners statements from the books, and submit the books and vouchers to them and to the county auditors for examination, whenever so requested.
IV. Whenever the county treasurer has in custody an excess of funds which are not immediately needed for the purpose of expenditure, the treasurer shall, with the approval of the commissioners, invest the same in obligations of the United States government, in participation units in the public deposit investment pool established pursuant to RSA 6:45, or in deposits, including money market accounts, or certificates of deposit, or repurchase agreements, and all other types of interest bearing accounts, of federally insured banks authorized to accept deposits under RSA 6:8, I and I-a. Any person who directly or indirectly receives any such funds or moneys for deposit or for investment in securities of any kind shall, prior to acceptance of such funds, make available at the time of such deposit or investment, an option to have such funds secured by collateral having a value at least equal to the amount of such funds. Such collateral shall be segregated for the exclusive benefit of the county. Only securities defined by the bank commissioner in rules adopted pursuant to RSA 383-B:3-301(e) shall be eligible to be pledged as collateral. At least yearly, the county treasurer, with the approval of the county commissioners, shall review and adopt an investment policy for the investment of public funds in conformance with the provisions of applicable statutes.
V. As an alternative to the option of collateralization for excess funds provided in paragraph IV, the county treasurer may also invest public funds in interest-bearing deposits which meet all of the following conditions:
(a) The funds are initially invested through a federally insured bank authorized to accept deposits under RSA 6:8, I and I-a, selected by the treasurer.
(b) The selected bank arranges for the redeposit of funds which exceed the federal deposit insurance limitation of the selected bank in deposits in one or more federally insured financial institutions located in the United States, for the account of the treasurer.
(c) The full amount of principal and any accrued interest of each such deposit is covered by federal deposit insurance.
(d) The selected bank acts as custodian with respect to each such deposit for the account of the treasurer.
(e) On the same date that the funds are redeposited by the selected bank, the selected bank receives an amount of deposits from customers of other federally insured financial institutions equal to or greater than the amount of the funds initially invested through the selected bank by the treasurer.

Source. RS 21:3. CS 22:3. GS 25:2. GL 26:2. PS 28:1. PL 39:1. RL 48:1. RSA 29:1. 1973, 490:3. 1991, 268:4, eff. Aug. 9, 1991; 383:1, eff. Aug. 31, 1991. 1996, 209:2, eff. Aug. 9, 1996. 1997, 208:7, eff. Aug. 17, 1997. 1998, 40:1, eff. July 4, 1998. 2008, 120:19, eff. Aug. 2, 2008. 2010, 7:2, eff. July 3, 2010. 2013, 97:2, eff. Aug. 19, 2013. 2015, 272:37, eff. Oct. 1, 2015. 2021, 65:4-6, eff. Aug. 3, 2021. 2023, 36:2, eff. July 16, 2023.

Section 29:1-a

    29:1-a Repealed by 1996, 16:1, I, eff. Jan. 1, 1997. –

Section 29:1-b

    29:1-b Repealed by 1996, 16:1, II, eff. Jan. 1, 1997. –

Section 29:2

    29:2 Bank Deposits. – The treasurer shall deposit all public funds in the treasurer's custody in banks within the state pursuant to RSA 29:1 but the amount of collected funds on deposit in any one bank shall not at any time exceed the sum of its paid-up capital and surplus.

Source. 1915, 153:1. PL 39:2. 1929, 92:1. 1931, 177:1. 1939, 170:1. RL 48:2. RSA 29:2. 1959, 197:1, eff. Sept. 20, 1959. 2008, 120:20, eff. Aug. 2, 2008.

Section 29:2-a

    29:2-a Repealed by 1959, 217:2, eff. Aug. 16, 1959. –

Section 29:3

    29:3 Excess Funds. – Whenever the county treasurer has in custody an excess of funds which are not immediately needed for the purpose of expenditure the county treasurer may, with the approval of the county commissioners and county executive committee and upon such terms as shall be approved by the county commissioners, invest the same in participation units in the public deposit investment pool established pursuant to RSA 6:45, or in units of pooled money market mutual funds which invest solely in obligations of the United States Treasury, or in obligations fully guaranteed as to principal and interest by the United States government. The obligations may be held directly or in the form of securities of or other interests in any open-end or closed-end management-type investment company or investment trust registered under 15 U.S.C. section 80a-1 et seq., if the portfolio of the investment company or investment trust is limited to such obligations and repurchase agreements fully collateralized by such obligations. Any person who directly or indirectly receives any such funds or moneys for deposit or for investment in securities of any kind shall, prior to acceptance of such funds, make available at the time of such deposit or investment, an option to have such funds secured by collateral having a value at least equal to the amount of such funds. Such collateral shall be segregated for the exclusive benefit of the county. Only securities defined by the bank commissioner in rules adopted pursuant to RSA 383-B:3-301(e) shall be eligible to be pledged as collateral. At least yearly, the county treasurer, with the approval of the county commissioners, shall review and adopt an investment policy for the investment of public funds in conformance with the provisions of applicable statutes.

Source. 1915, 153:2. PL 39:3. RL 48:3. RSA 29:3. 1959, 197:1. 1991, 268:5, eff. Aug. 9, 1991; 383:2, eff. Aug. 31, 1991. 1996, 209:3, eff. Aug. 9, 1996. 2007, 347:1, eff. Sept. 14, 2007. 2011, 71:1, eff. July 15, 2011. 2015, 272:38, eff. Oct. 1, 2015. 2023, 36:2, eff. July 16, 2023.

Section 29:4

    29:4 Repealed by 1983, 383:79, II, eff. July 1, 1984. –

Section 29:5

    29:5 Payments on Commissioners' Orders. – The order of the county commissioners shall be a sufficient voucher for the payment of assisted person accounts, appropriations by the county convention and all other sums for which the county may be chargeable.

Source. RS 21:5. CS 22:5. GS 25:4. GL 26:4. PS 28:3. PL 39:5. RL 48:5. RSA 29:5. 1985, 380:47, eff. Jan. 1, 1986.

Section 29:6

    29:6 Form of Orders. – All orders drawn by the commissioners shall state briefly the nature of the claims for the payment of which they are drawn; and no order shall be paid by any treasurer unless it contains such statement.

Source. 1866, 4258:1. GS :25:5. GL 26:5. PS 28:4. PL 39:6. RL 48:6.

Section 29:7

    29:7 Treasurer's Statement. – The treasurer shall render to the commissioners annually, and oftener if required, a true and minute statement of all the sums by him received and paid since the last statement, with the vouchers therefor; and the commissioners shall audit, adjust and settle the same.

Source. RS 21:6. CS 22:6. GS 25:6. GL 26:6. PS 28:5. PL 39:7. RL 48:7.

Section 29:8

    29:8 Borrowing. – Whenever the money in the treasury of any county shall be insufficient to meet the demands upon the same, the treasurer, upon the order of the commissioners with the approval of the executive committee of the county convention, and such approval shall not be given until the treasurer has appeared in person before the committee to testify in support of any such request, may borrow such sum as they shall deem necessary for the purpose, and give the note of the county therefor; provided, however, that if the sum to be borrowed, together with the collected taxes of the same fiscal year, shall exceed by 10 percent the total appropriations made for that year by the county convention, the approval of the county convention for such excess borrowing must be secured, unless the convention has not acted upon the appropriations for the ensuing year. Nothing in this section shall be deemed or construed as authority to exceed appropriations made by the county convention.

Source. CS 24:6. 1843, 34:1. GS 25:8. GL 26:8. PS 28:6. PL 39:8. 1933, 185:1. 1934, 4:1. RL 48:8. RSA 29:8. 1959, 121:1. 1963, 59:1. 1973, 362:1, eff. Aug. 26, 1973.

Section 29:8-a

    29:8-a Anticipation of Federal or State Aid. – A county may contract for or accept grants of federal or state aid or both in connection with any project for which the county may incur indebtedness under this title; and, after their receipt, such grants shall be expended according to the terms under which they are received or used to pay indebtedness incurred under this title. The county treasurer upon the order of the commissioners with the approval of the executive committee of the county convention may incur indebtedness in anticipation of the receipt of such aid by issuing its note or notes payable not more than 5 years from their dates, except that notes issued for a shorter period than 5 years may be funded and refunded from time to time by the issue of other notes which shall be payable not later than 5 years after the date of issue of the original note or notes creating the indebtedness being funded or refunded. Nothing contained in this section shall be construed to authorize the appropriation of any money in a manner which is inconsistent with laws relating to appropriations of money by counties.

Source. 1977, 143:1, eff. Aug. 5, 1977.

Section 29:8-b

    29:8-b Tax Anticipation Notes. – The county treasurer, upon order of the commissioners and with the approval of the county convention as required in RSA 29:8, may incur debt in anticipation of the receipt of taxes for the financial year in which the debt is incurred. Such funds may be used to pay maintenance and operating expenses incurred during the current financial year. In this section, maintenance and operating expenses shall include all appropriations approved by the county convention for the current financial year. Tax anticipation notes may be issued therefor to an aggregate principal amount not exceeding 80 percent of the total appropriations approved by the county convention for the preceding financial year. All notes issued under the authority of this section shall be general obligation and shall be payable not later than the final day of the applicable budget year.

Source. 2017, 30:1, eff. July 8, 2017.

Section 29:9

    29:9 Repealed by 1959, 121:2, eff. July 25, 1959. –

Section 29:10

    29:10 Notes. – Notes issued by a county shall be signed by 2 at least of the commissioners and shall be countersigned by the treasurer.

Source. 1883, 41:1, 2. PS 28:7. PL 39:9. RL 48:9. RSA 29:10. 1969, 383:3, eff. Aug. 31, 1969.

Section 29:11

    29:11 Tax Warrants and Extents. –
I. The treasurer shall issue a warrant to the selectmen of the several towns in the county liable to pay state taxes, requiring them to assess, collect, and pay to the treasurer, within such time as shall be therein directed, their just proportion of all taxes granted by the county convention according to their proportion of public taxes for the time being, and shall enforce the collection and payment thereof, together with interest at 10 percent a year from December 17 upon all taxes not then paid, and the county tax assessed against any town shall not be deemed paid until the whole amount of the warrant together with said interest from December 17 to the date of payment has been received by said treasurer. If December 17 fall upon a Saturday, Sunday, or legal holiday, the due date for payment of taxes shall be the first business day following December 17. If December 17 falls upon a Saturday, Sunday, or legal holiday, the interest payment penalty on taxes not paid when due shall be computed from the first business day following December 17 to the date on which payment is actually made. If the county tax is not paid in full, the county treasurer may petition the superior court in the county in which the town is located, to attach the town's pecuniary assets in the amount owed to the county.
II. Notwithstanding the provisions of paragraph I of this section, the interest payment penalty provided in said paragraph shall not apply in Hillsborough county if payment of the tax bill is made within 30 days of its receipt by the taxpayer.

Source. RS 23:4. CS 24:4. GS 25:9. GL 26:9. PS 28:8. 1901, 64:1. PL 39:10. 1933, 50:1. 1939, 42:1. RL 48:10. RSA 29:11. 1961, 106:6. 1978, 35:2. 1988, 41:1. 1989, 67:1, eff. Jan. 1, 1990. 2000, 1:1, eff. July 1, 2000.

Section 29:11-a

    29:11-a Changed Conditions. – Whenever it shall appear or be made to appear to the commissioner of revenue administration on or before January 1 of any even numbered year that conditions in any town have so changed since the last apportionment of public taxes that the use of the most recently available apportionment would impose an undue hardship upon such town greater than it should in equity and good conscience be required to bear, the commissioner of revenue administration may make such changes and modifications therein as to him seems fair, equitable and just, and certify the same to the treasurer of the county in which the town is situated, and the treasurer shall use such changed equalized valuation in issuing his warrant to the selectmen of such town for such town's just proportion of all taxes granted by the county convention.

Source. 1965, 15:1. 1973, 544:8, eff. Sept. 1, 1973.

Section 29:11-b

    29:11-b Payment by Credit Card. – The county commissioners, by rule or regulation may authorize the county treasurer or other appropriate county official to accept payment of local taxes, charges generated by the sale of utility services, or other fees by use of a credit card. Any county adopting such a rule or regulation may add to the amount due, in addition to any penalties and interest payable, a service charge for the acceptance of the card. The county, at the time of billing, shall disclose the amount of the service charge.

Source. 1994, 2:1, eff. April 8, 1994. 2001, 78:1, eff. Aug. 18, 2001.

Section 29:12

    29:12 Abatement of Interest on Taxes. –
I. Any town from which interest is due to the county on its county taxes, whenever assessed, may through its selectmen file with the chairman of the county convention a petition for an abatement of all or any part of such interest, and the county convention is hereby granted the power to abate all or any part thereof, if it finds that such town was unable to pay its county taxes on the date when due because of extraordinary economic conditions, difficulty in collecting taxes due such town, or other good cause shown. Whenever a special meeting of the county convention is called to hear such a petition, the compensation of the members thereof provided by statute shall be paid by the petitioner.
II. This section shall apply to interest which has accrued prior to June 13, 1941.

Source. 1941, 214:1. RL 48:11.

Section 29:13

    29:13 Executions. – The treasurer shall pay any execution that may issue against the county out of any money in the treasury, upon demand. If this is insufficient he shall issue his warrant to the selectmen of the several towns in the county, in the manner prescribed in RSA 29:11 requiring them to collect and pay into the treasury, within 40 days, a sum sufficient to satisfy the execution, and may enforce payment thereof in manner therein provided.

Source. RS 23:5. CS 24:5. GS 24:10. GL 26:10. PS 28:9. PL 39:11. RL 48:12.

Section 29:14

    29:14 Repealed by 1971, 514:18, XII, eff. Jan. 1, 1973. –

Section 29:14-a

    29:14-a Repealed by 1971, 514:18, XIII, eff. Jan. 1, 1973. –

Section 29:14-b

    29:14-b Repealed by 1971, 514:18, XIV, eff. Jan. 1, 1973. –

Section 29:14-c

    29:14-c Repealed by 1971, 514:18, XV, eff. Jan. 1, 1973. –

Section 29:14-d

    29:14-d Repealed by 1971, 514:18, XXX, eff. Jan. 1, 1973. –

Section 29:15

    29:15 Deputy Treasurer. – On or before June 1, annually, the county commissioners upon recommendation of the county treasurer shall appoint a deputy county treasurer. Said deputy county treasurer shall serve only during the absence, disability or incapacity of the county treasurer to perform his duties and until a successor shall be qualified. The compensation of the deputy county treasurer shall be $15 for each day he is engaged in his official duties hereunder and said compensation shall be paid by the county.

Source. 1963, 93:1. 1967, 69:1. 1979, 376:18, eff. Aug. 22, 1979.

Section 29:16

    29:16 Repealed by 1971, 514:18, XVI, eff. Jan. 1, 1973. –

Section 29:17

    29:17 Repealed by 1971, 514:18, XVII, eff. Jan. 1, 1973. –