52-A:1 Definitions. – In this chapter: I. " Improvement plan " means the plan for the special assessment district which sets forth the supplemental public services and facilities to be provided in the district and a plan for providing such services and facilities, including a budget and fee structure, which is approved by the […]
52-A:10 Priority of Lien. – A special assessment shall be payable at the same time and in the same manner as property taxes assessed under RSA 76 and shall remain a lien, co-equal with the lien of all state, county, district, and municipal taxes, superior in dignity to all other liens, titles, and claims […]
52-A:11 Assessment Funds. – I. The funds received from the collection of special assessments shall be kept as a separate fund to be known as the special assessment fund. The fund shall be allowed to accumulate from year to year, shall not be commingled with municipal tax revenues, and shall not be deemed part […]
52-A:12 Dissolution of District. – A special assessment district created under this chapter may not be dissolved until all debt incurred with respect to the district is finally discharged and all special assessments levied for the purpose of paying the debt have been paid or otherwise satisfied. Upon satisfaction of those conditions, the municipality’s […]
52-A:2 Authority. – I. Consistent with the provisions of this chapter, any town or city may establish special assessment districts for a part of the area of the town or city, within which may be provided public facilities and services from funds derived from service charges, special assessments, or other charges within the special […]
52-A:3 Requirements for Special Assessment Districts. – A special assessment district shall meet the following requirements: I. Public facilities and services for which special assessments are levied and collected must peculiarly and specially benefit the properties upon which the special assessments are imposed. II. Special assessments levied and collected pursuant to a designated special […]
52-A:4 Procedures for Initiation of Special Assessment Districts. – I. Proceedings for the establishment of a special assessment district may be instituted by a petition filed with the governing body. The petition shall: (a) Describe the boundaries of the territory which is proposed for inclusion in the special assessment district and include a map […]
52-A:5 Establishment of District. – I. Within 15 days after receipt of a petition that satisfies the requirements of RSA 52-A:4, the governing body shall notify the petitioners’ representative that it has determined the petition to be sufficient and shall request payment of the cost of mailing notice under paragraph II. II. Within 60 […]
52-A:6 Method of Appropriation. – The municipality shall adopt a budgetary appropriation for capital and operating expenditures in a special assessment district as part of its budget process. The expense of constructing and maintaining the public facilities and performing public services described in the improvement plan, or paying off any capital debt or interest […]
52-A:7 Assessment and Collection of Special Assessments. – Upon adoption of the budgetary appropriation, the municipality may levy assessments in an amount necessary to fund the appropriation, net of other revenues applied to the appropriation. The assessments shall be made against the owners of properties in the special assessment district based on their proportionate […]
52-A:8 Use of Proceeds. – Any special assessments collected pursuant to this chapter shall be used, in whole or in part, only for public facilities and services authorized by this chapter or for the payment of the principal and interest of bonds and other obligations of indebtedness for such public facilities and services. Source. […]
52-A:9 Issuance of Bonds and Other Indebtedness. – I. A municipality may borrow money and issue bonds or notes to finance the public facilities and services of a special assessment district, provided that bonds or notes may be issued only for the purposes authorized under RSA 33:3 or RSA 33:3-c. All bonds or notes […]
