HB 71-FN-LOCAL - AS INTRODUCED
1999 SESSION
HOUSE BILL 71-FN-LOCAL
AN ACT relative to authorizing agreements for the determination of each municipality's share of county costs.
SPONSORS: Rep. Leone, Sull 2; Rep. Patten, Carr 9
COMMITTEE: Municipal and County Government
This bill allows the county convention to adopt an agreement as to the apportionment of costs among the municipalities in the county.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
99-0143
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord One Thousand Nine Hundred and Ninety-Nine
AN ACT relative to authorizing agreements for the determination of each municipality's share of county costs.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Hillsborough County; Apportionment of County Taxes; Reference Changed. Amend RSA 24:13-c, X to read as follows:
X. Upon receipt of the annual county budget the department of revenue administration shall examine such budget and delete any appropriation not made in accordance with law. The department shall determine the total amount of funds necessary to be raised by the county tax which shall be apportioned pursuant to RSA [76:1] 24:13-d. The amount of money each municipality is required to contribute to the county shall be forwarded to the county treasurer who shall issue a warrant pursuant to RSA 29:11.
2 New Section; Determination of Contribution of Municipalities. Amend RSA 24 by inserting after section 13-c the following new section:
24:13-d Determination of Contribution of Municipalities. After receipt by the department of revenue administration of the annual county budget, and after examination and review of appropriations as required in law, the determination of the amount of money each municipality is required to contribute to the county shall be as follows:
I. If no agreement exists concerning the apportionment of costs among municipalities in the county, then the contribution of each municipality shall be determined as provided in RSA 76:1; or
II. As determined in an agreement adopted by majority vote of the county convention, recommended by the county commissioners or the county convention and approved by the department of revenue administration, which apportions the costs using a formula specified in the agreement, and which may include factors such as equalized valuation, population, usage of county services, or other factors.
3 County Treasurers; Tax Warrants to Municipalities in County. Amend RSA 29:11, I to read as follows:
I. The treasurer shall issue [his] 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] as determined in accordance with RSA 24:13-d, 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, in the same manner as the state treasurer may enforce the collection of state taxes, 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 falls 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.
4 Effective Date. This act shall take effect April 1, 2000.
LBAO
99-0143
12/11/98
HB 71-FN-LOCAL - FISCAL NOTE
AN ACT relative to authorizing agreements for the determination of each municipality's share of county costs.
FISCAL IMPACT:
The N.H. Municipal Association is unable to determine the fiscal impact on local expenditures. There will be no impact on state and county expenditures or state, county and local revenues.
METHODOLOGY:
The Association states there is no way to quantify at this time, what agreement may be adopted by majority vote of the county convention or what factors may be considered in the determination of county apportioned costs and charged to municipalities.