TOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES
SPECIAL ASSESSMENT DISTRICTS
In this chapter:
I. "Improvement plan" means the plan for the special assessment district which sets forth the supplemental public services and facilities to be provided in the district and a plan for providing such services and facilities, including a budget and fee structure, which is approved by the municipal governing body as part of the creation of the special assessment district. An improvement plan shall be updated at least once every 3 years by the governing body.
II. "Proportionate share of the benefits" means that share, or portion, of the value of the total public facilities and service which specially and peculiarly benefits the property upon which they are imposed, as determined under RSA 52-A:3, III.
III. "Public facilities" means capital improvements, including but not limited to transportation, sanitary sewer, solid waste, drainage, potable water, communication infrastructure, and parks and recreational facilities that have a life expectancy of 3 or more years.
IV. "Public services" means the performance by employees, consultants, or agents of functions, operations, design, engineering, planning and maintenance, and repair activities in order to provide public facilities.
V. "Special assessment" means a charge imposed upon properties located within a designated special assessment district by a town or city to pay for public facilities and services which specially benefit the properties upon which they are imposed.
VI. "Special assessment district" means the district in which public facilities and services are to be provided and in which special assessments and charges may be levied and collected pursuant to this chapter to pay for those public facilities and services.
Source. 2015, 240:2, eff. Sept. 11, 2015.