CHAPTER 35
HB 257 – FINAL VERSION
2007 SESSION
06/10
HOUSE BILL 257
AN ACT allowing towns to appoint or elect a town treasurer.
SPONSORS: Rep. Bennett Moore, Rock 15; Rep. E. Anderson, Merr 13
COMMITTEE: Municipal and County Government
This bill allows towns to appoint or elect a town treasurer.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
07-0736
06/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT allowing towns to appoint or elect a town treasurer.
Be it Enacted by the Senate and House of Representatives in General Court convened:
35:1 Town Treasurer; Election. Amend RSA 41:26 to read as follows:
41:26 [Election] Elected Town Treasurer. Every town, [at the annual meeting] except those towns that have voted to appoint a town treasurer under RSA 41:26-e, shall choose a treasurer by ballot at the annual meeting.
35:2 Three-Year Term; Town Treasurer. Amend RSA 41:26-b to read as follows:
41:26-b Three-Year Term; Elected Town Treasurer.
I. At any annual town meeting under an article in the warrant, the voters may vote to determine if they are in favor of having a 3-year term for the elected town treasurer. The governing body shall determine whether the vote will be by official ballot or by special ballot. If the town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: “Are you in favor of changing the term of the elected town treasurer from one year to 3 years, beginning with the term of the town treasurer to be elected at next year’s regular town meeting?” Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides such vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used to determine the vote of the town. If a majority of those voting on the question vote in favor of a 3-year term at the next annual meeting after the vote of approval, the town shall elect a town treasurer for the 3-year term.
II. After a 3-year term for town treasurer has been established, at any subsequent annual town meeting, under an article in the warrant, the voters may vote to determine if they are in favor of continuing to have a 3-year term for the elected town treasurer. The governing body shall determine whether the vote will be by official ballot or by special ballot. If the town has adopted an official ballot and the governing body decides such vote will be by official ballot, the clerk shall cause the following question to be printed on said ballot: “Are you in favor of changing the term of the elected town treasurer from 3 years to one year, beginning at the end of the 3-year term of the elected town treasurer elected this year (last year or 2 years ago)?” Said question shall be printed in the form prescribed by RSA 656:13. If the town has not adopted an official ballot or the governing body decides such vote will be by special ballot, the clerk shall cause the same question to be printed upon special ballots which shall be used during the open, business session of the town meeting to determine the vote of the town. If a majority of those voting on the question do not vote in favor of continuing the 3-year term, then at the subsequent annual town meeting occurring at the completion of the most recently elected town treasurer’s 3-year term, the voters shall elect a treasurer for a one-year term.
III. [Repealed.]
35:3 Removal of Elected Treasurer. Amend RSA 41:26-d to read as follows:
41:26-d Removal of Elected Treasurer. The governing body may institute proceedings to remove the elected treasurer from office whenever, upon examination by the department of revenue administration, a certified public accountant, or a public accountant licensed by the state under RSA [309-A] 309-B, the accounts are found to contain an irregularity or material error, or show evidence that the timely deposit of funds has not been made. For the purposes of this section, “irregularity” means an intentional misstatement of the financial statements or a theft of assets, and “material error” means a mistake or omission resulting from gross negligence which results in a material misstatement of the financial statements. The governing body may institute proceedings to remove the treasurer as follows:
I. The governing body shall notify the elected treasurer by certified mail with return receipt and the commissioner of the department of revenue administration of its intention to proceed under this section by providing a written explanation and justification for the removal, along with a copy of the audit findings.
II.(a) Within 20 days of receiving the notification provided in paragraph I, the elected treasurer shall respond to the alleged irregularities, material error, or failure to timely deposit funds. The response shall be submitted to the governing body and the commissioner of the department of revenue administration and shall include written comment on each audit finding.
(b) If the elected treasurer fails to respond at any step in the process under this section within the prescribed period of time, then the governing body shall be permitted to remove the elected treasurer from office as provided in paragraph V.
III. Within 20 days of receiving the elected treasurer’s written response, the governing body shall provide written notification to the elected treasurer and commissioner of the department of revenue administration of its decision to proceed or not to proceed to remove the treasurer from office.
IV. Within 10 days of receiving the written notification in paragraph III, the elected treasurer may request a hearing before the governing body. If a hearing before the governing body is requested, it shall be:
(a) Conducted in accordance with RSA 91-A and RSA 43; and
(b) Held within 20 days of the date of the request.
V. After the elected treasurer’s response and hearing, if any, and if the governing body determines that removal of the elected treasurer is justified, the governing body may remove the treasurer by written notice to the elected treasurer and the commissioner of revenue administration. Any vacancy created by such a removal shall be filled by appointment by the governing body as provided in RSA 669:69.
VI. The governing body’s determination under paragraph V may be appealed de novo to the superior court in the county in which the municipality is located.
35:4 New Section; Appointed Town Treasurer. Amend RSA 41 by inserting after section 26-d the following new section:
41:26-e Appointed Town Treasurer. Any town may, under an article in the warrant for the annual town meeting, vote to authorize the appointment rather than the election of a town treasurer. Such appointment shall be made in accordance with RSA 669:17-d by either the board of selectmen, or in the case of a town operating under RSA 37 upon recommendation of the town manager with approval of the board of selectmen. Whenever the selectmen or manager appoint the treasurer, such appointment shall be made in writing and shall include the compensation to be paid. Any town may rescind the vote to appoint a town treasurer under an article in the warrant for the annual town meeting. If such article to rescind the appointment of a treasurer is approved, then the town shall reinstate the office of elected treasurer and shall fill the vacancy in accordance with RSA 669:69.
35:5 Other Appointment. Amend RSA 41:27 to read as follows:
41:27 Other Appointment. If any town, at the annual meeting, shall fail to elect a treasurer and fail to adopt the provisions of RSA 41:26-e, it shall be the duty of the selectmen to appoint [one] a treasurer within 6 days thereafter, to hold office during their pleasure or until another is chosen or appointed and qualified in his or her stead; and they shall fix [his] the appointed treasurer’s compensation and make a written contract with him or her in relation to it.
35:6 Duties of Town Treasurers. Amend the section heading of RSA 41:29 to read as follows:
41:29 Duties of Elected and Appointed Town Treasurers.
35:7 Officers Who Shall be Elected; Election by Ballot. Amend RSA 669:15 to read as follows:
669:15 Officers Who Shall Be Elected; Election by Ballot. The town officers specified in this section shall be elected at a town election by the voters of the town, and the election of such officers shall be by ballot as specified by the RSA section indicated:
I. Selectmen (RSA 41:8 through 8-e).
II. Moderator (RSA 40:1).
III. Supervisors of the checklist (RSA 41:46-a).
IV. Town clerk (RSA 41:16 through 16-b).
V. Town treasurer (RSA 41:26 through 26-b), unless provision has been made for appointment pursuant to RSA 41:26-e.
VI. Highway agents, unless provision has been made for their appointment (RSA 231:62 through 62-b).
35:8 New Section; Discontinuing Office of Elected Treasurer. Amend RSA 669 by inserting after section 17-c the following new section:
669:17-d Discontinuing Office of Elected Treasurer. When a town votes to discontinue an elected treasurer office, the person holding the elected office of treasurer at the time of the vote to discontinue it shall continue to hold office until the annual town election first following the discontinuance of the office, at which time the elected office of treasurer shall terminate irrespective of the length of that officer’s term.
35:9 Effective Date. This act shall take effect 60 days after its passage.
Approved: May 14, 2007
Effective: July 13, 2007