New Hampshire Revised Statutes 72:27-a – Procedure for Adoption, Modification, or Rescission
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I. Any town or city may adopt the provisions of N.H. Rev. Stat. § 72:28, N.H. Rev. Stat. § 72:28-b, N.H. Rev. Stat. § 72:29-a, N.H. Rev. Stat. § 72:35, N.H. Rev. Stat. § 72:37, N.H. Rev. Stat. § 72:37-b, N.H. Rev. Stat. § 72:38-b, N.H. Rev. Stat. § 72:39-a, N.H. Rev. Stat. § 72:62, N.H. Rev. Stat. § 72:66, N.H. Rev. Stat. § 72:70, N.H. Rev. Stat. § 72:76, N.H. Rev. Stat. § 72:82, N.H. Rev. Stat. § 72:85, or N.H. Rev. Stat. § 72:87, in the following manner:
(a) In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to N.H. Rev. Stat. § 39:3.
(b) In a city or town that has adopted a charter pursuant to N.H. Rev. Stat. Chapter 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such municipality may vote to place the question on the official ballot for any regular municipal election.
II. The vote shall specify the provisions of the property tax exemption or credit, the amount of such exemption or credit, and the manner of its determination, as listed in paragraph I. If a majority of those voting on the question vote “yes,” the exemption or credit shall take effect within the town or city, on the date set by the governing body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.
III. A municipality may modify, if applicable, or rescind the exemption or credits provided in paragraph I in the manner described in this section.
IV. An amendment to a statutory provision listed in paragraph I related to an exemption or credit amount or to the eligibility or application of an exemption or credit, shall apply in a municipality which previously adopted the provision only after the municipality complies with the procedure in this section, unless otherwise expressly required by law.
(a) In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to N.H. Rev. Stat. § 39:3.
Terms Used In New Hampshire Revised Statutes 72:27-a
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- 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
- governing body: shall mean the board of selectmen in a town, the board of aldermen or council in a city or town with a town council, the school board in a school district or the village district commissioners in a village district, or when used to refer to unincorporated towns or unorganized places, or both, the county commissioners. See New Hampshire Revised Statutes 21:48
- 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
- petition: when used in connection with the equity jurisdiction of the superior court, and referring to a document filed with the court, shall mean complaint, and "petitioner" shall mean plaintiff. See New Hampshire Revised Statutes 21:51
(b) In a city or town that has adopted a charter pursuant to N.H. Rev. Stat. Chapter 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such municipality may vote to place the question on the official ballot for any regular municipal election.
II. The vote shall specify the provisions of the property tax exemption or credit, the amount of such exemption or credit, and the manner of its determination, as listed in paragraph I. If a majority of those voting on the question vote “yes,” the exemption or credit shall take effect within the town or city, on the date set by the governing body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.
III. A municipality may modify, if applicable, or rescind the exemption or credits provided in paragraph I in the manner described in this section.
IV. An amendment to a statutory provision listed in paragraph I related to an exemption or credit amount or to the eligibility or application of an exemption or credit, shall apply in a municipality which previously adopted the provision only after the municipality complies with the procedure in this section, unless otherwise expressly required by law.