CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
359.2 School board requisitions
requisition referred to in section 326(1)(a)(iii).
(2) In 1995 and subsequent years, when a school board requisition
applies only to
(a) one of the assessment classes referred to in section 297,
(b) a combination of the assessment classes referred to in
section 297, or
(c) designated industrial property,
the revenue needed to pay it must be raised by imposing a tax
under this Division only in respect of property to which that one
assessment class has been assigned, property to which any
assessment class in that combination has been assigned or
designated industrial property, as the case may be.
(3) Despite subsection (2), if a council has passed bylaws under
sections 364(1.1) and 371, the council may apply an appropriate
amount received under the business tax to the payment of the
school board requisition on the non-residential assessment class
referred to in section 297 to offset the increase in the tax rate
applicable to that class that would otherwise result.
RSA 2000
Section 359.3 MUNICIPAL GOVERNMENT ACT Chapter M-26
254
(4) The tax rate required to raise the revenue needed to pay the
school board requisitions
(a) must be the same within the assessment class to which the
requisition applies if it applies to only one class,
(b) must be the same for all a ssessment classes that are to be
combined if the requisition applies to a combination of
assessment classes, and
(c) must be the same for all designated industrial property.
(5), (6) Repealed by Revision.
(7) In calculating the tax rate required to raise sufficient revenue to
pay a school board requisition, a municipality
(a) may include the allowances r eferred to in section 359(2),
and
(b) may include the amounts referred to in section 359(3).
(8) Section 354 does not apply to tax rates required to raise
revenue needed to pay school board requisitions.
RSA 2000 cM-26 s359.2;2016 c24 s135;2017 c13 s1(33)