New Hampshire § 79-14 - Section 79:14 Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places.

§ 79-14. Section 79:14 Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places.

The taxes assessed under RSA 79:3 in any unincorporated town or unorganized place shall be collected by the county commissioners of the county in which the town or place is located and paid by them to the county treasurer. The county commissioners shall have the same powers in collecting the taxes as provided under RSA 80 and RSA 81. The county treasurer shall distribute the normal yield taxes in the unincorporated towns and unorganized places as follows: I. To the county commissioners the cost of assessment, collection and any appeal in the unincorporated towns and unorganized places; II. To the division of forests and lands, department of natural and cultural resources, any normal yield tax revenues remaining in the county treasury after the above distribution has been made in such amounts as may be determined by the appropriate county legislative delegation after consultation with the county commissioners and the director of the division of forests and lands. The funds shall be maintained in a nonlapsing account known as the "unincorporated towns and unorganized places forest conservation fund." The funds shall only be used by the director of forests and lands in or for the benefit of the towns and places from which the tax has been collected. The funds allocated for the use of the director of the division of forests and lands shall be paid over to the state treasurer by the county treasurer no later than October 1 of the state fiscal year in which the allocation takes place by the appropriate county legislative delegation. The unincorporated towns and unorganized places forest conservation fund shall be used for land use regulation purposes and for forest conservation purposes, including, but not limited to, the construction and maintenance of forest protection facilities and equipment, fire protection and detection, fire suppression supplies, fire access roads and bridges, fire prevention patrols, fire trails, and forest insects and disease control. The unincorporated towns and unorganized places forest conservation fund shall not, for each county, exceed 2 times the average budget for the previous 2 years as approved by each respective county legislative delegation; and III. Any remaining unallocated funds shall be credited to the unincorporated towns and unorganized places from which the normal yield taxes were collected in the prior 2 years on a pro-rated basis. Such funds shall be used against an unincorporated town's or an unorganized place's share of the county tax for the ensuing year.