No town, school district, or village district shall raise and appropriate in any one year for such reserve an amount in excess of
1/2 of one percent of the last base valuation for debt limit computed pursuant to N.H. Rev. Stat. § 33:4-b of said town or district; no county shall raise and appropriate for such reserve an amount in excess of

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1/50 of one percent of the last base valuation for debt limit computed pursuant to N.H. Rev. Stat. § 33:4.