§ 31-94-c

31:94-c Authorization to Use Accounting Period. – Any town, city or county which adopts the provisions of RSA 31:94-a may budget their receipts and expenditures, raise and appropriate revenues, and assess taxes on the basis of a single 18 month accounting period running from January 1 of the calendar year following adoption and ending June 30 of the next following year. Thereafter, they shall operate their fiscal affairs on the basis of a 12 month accounting period running from July 1 to June 30 of the next following year. Source. 1969, 497:1, eff. Sept. 1, 1969.