I. Notwithstanding any other provision of law, any town or city by majority vote of the legislative body may elect not to assess, levy and collect a resident tax. All municipalities which elect not to assess, levy or collect said resident tax shall be exempt from all provisions of law relating to it. The provisions of N.H. Rev. Stat. § 261:71 and 261:72 shall not apply to residents of municipalities not so assessing, levying or collecting the resident tax.
II. The legislative body of any town or city may adopt the provisions of paragraph I by approving the following question: “Shall we adopt the provisions of N.H. Rev. Stat. § 72:1-c which authorize any town or city to elect not to assess, levy and collect a resident tax?” If a majority of those voting on the question vote “Yes”, N.H. Rev. Stat. § 72:1-c shall apply within the town or city on April 1 following the approval of the question. Any town or city may rescind the provisions of N.H. Rev. Stat. § 72:1-c in the same manner, except the word “adopt” shall be changed to “rescind” in the question.

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Terms Used In New Hampshire Revised Statutes 72:1-c

  • 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
  • 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