POWERS, BUILDINGS, AND PAYMENT OF SALARIES

RSA tit. II, ch. 23

in effect

RSA 23:1 Powers as Corporate Body.

23:1. Powers as Corporate Body. Each county is a body corporate for the purpose of suing and being sued, purchasing, holding and conveying real and personal estate for county purposes, making all necessary contracts and doing other necessary acts relating to the property and concerns of the county. Source. RS 19:1. CS 20:1. GS 22:1. GL 23:1. PS 24:1. PL 35:1. RL 44:1.

RSA 23:1-a Jurisdiction.

23:1-a. Jurisdiction. I. In addition to the powers conferred upon counties as set forth in RSA 23:1, each such county is hereby empowered to exercise full jurisdiction over the planning, construction, and operation of water supply, sewage collection, and treatment facilities and such other utilities as are essential to the proper maintenance of county buildings and the protection of the public health of the inhabitants of such institutions. II. Each county is further empowered to exercise jurisdiction over the operation of water supply and sewage collection in such areas adjacent to county buildings as are determined by the department of environmental services to be capable of being served cost effectively within the meaning of federal and state statutes, and which are not served or intended to be served by a municipal system. III. In addition to the powers conferred by paragraphs I and II, the county of Carroll is further empowered to exercise jurisdiction over, to operate, and maintain a public water system within the borders of the town of Ossipee, notwithstanding that such areas are not adjacent to county buildings. IV. Any county government, located within the service territory of a municipal electric utility established prior to July 1, 1997 that does not voluntarily unbundle its rates and allow access to competitive retail electric supply markets as provided in RSA 38:34, shall have access to such markets and may negotiate competitive, reasonable, unbundled rates. Source. 1979, 434:92. 1989, 339:8, eff. Jan. 1, 1990. 1996, 228:108, eff. July 1, 1996. 2002, 174:4, eff. May 15, 2002. 2018, 225:1, eff. Aug. 7, 2018.

RSA 23:2 Recreational Activities.

23:2. Recreational Activities. Any county as may be authorized by the county convention, may take land within its limits in fee by gift, purchase or right of eminent domain as a site for recreational activities; may prepare, equip and maintain it for such purposes; may conduct and promote thereon such activities; may charge, or authorize others to charge, reasonable admission and service fees; and may employ such supervisors, instructors and other officials as may be necessary. Source. 1945, 120:2, eff. April 18, 1945.

RSA 23:3 Buildings.

23:3. Buildings. Every county shall have suitable buildings necessary for its uses and suitable offices to insure the protection of the records of the register of deeds. Source. RS 22:3; 153:1, 2. CS 23:3; 162:1, 2. GS 22:9. GL 23:15. PS 24:2. PL 35:2. RL 44:2. RSA 23:3. 1975, 149:1. 1985, 404:2. 1988, 89:2, eff. June 17, 1988. 2007, 93:1, eff. Aug. 10, 2007.

RSA 23:4 Insurance.

23:4. Insurance. Every county shall have power to insure its property against loss by fire or other casualty in any company authorized to transact business within this state. Source. 1937, 119:1. RL 44:3.

RSA 23:5 Payment of Salaries.

23:5. Payment of Salaries. The salaries of county attorneys, sheriffs and county treasurers shall be paid from the county treasury in equal payments as determined by the county commissioners. Source. RS 228:16. CS 244:15. GS 271:15. GL 289:15. PS 286:20. 1909, 86:1. 1921, 69:1. PL 35:3. RL 44:4. RSA 23:5. 1973, 436:6. 1979, 63:1, eff. June 17, 1979.

RSA 23:6 Life and Health Insurance.

23:6. Life and Health Insurance. Every county shall have the power to provide group plan life, accident, medical, surgical and hospitalization insurance benefits, or any combination of such benefits, for all regular employees of the county and their dependents. Source. 1963, 140:1, eff. Aug. 18, 1963.

RSA 23:7 Establishing Compensation.

23:7. Establishing Compensation. Every county convention shall have the power to establish salaries, benefits and other compensation paid to elected county officers including the county attorney, sheriff, register of deeds, treasurer, and county commissioners. For the purposes of this section, "compensation" shall include salary, longevity pay, vacation and sick pay, allowances, and all other payments made by the county to its officers, plus the fair market value of any compensation paid in kind if reportable as income for federal income tax purposes, plus all fringe benefits that may be provided including health insurance and retirement, and may also include an upper limit on the amount of mileage and out-of-pocket expenditures reimbursable to each officer. Said compensation shall be established biennially by the county convention prior to the filing date required under RSA 655:14 for the elected offices listed in this section, upon recommendation of the executive committee which shall remain in effect during their term of office. Notwithstanding any other provision of law to the contrary, in counties in which any of the officers listed in this section receive fees or mileage, or both, for services performed by them as part of their compensation, the county convention may put such officer on a salary and expenses basis. Such officer may be required to continue to collect the usual fees and mileage for the service performed and to pay over all such fees and mileage to the county treasurer for the use of the county. In such event, the amount such officer received in fees and mileage, less expenses, shall be included in determining the minimum at which his salary may be established unless a lesser amount is agreed upon by the incumbent officer at that time. In no case shall the salary or other compensation of any of such officers be established at a lesser amount than that which was in effect December 31, 1972. Source. 1971, 514:19. 1973, 436:1. 1987, 223:1. 1991, 194:1, eff. July 27, 1991.

RSA 23:7-a Certain County Attorney Fees Remitted to County Treasurer.

23:7-a. Certain County Attorney Fees Remitted to County Treasurer. Notwithstanding the provisions of RSA 23:7, if any fees are charged by a county attorney for any legal work or service performed on behalf of the county, in his capacity as county attorney, said fees shall be paid over to the county treasurer for the use of the county. Source. 1979, 315:1, eff. Aug. 21, 1979.

RSA 23:8 Salaries for Counties.

23:8. Salaries for Counties. Every county shall establish the salary for its register of deeds at a fixed dollar value. Said salaries may not be established either in part or in total as a percentage of fees or other charges or payments collected by said register. Said salaries shall be established not less than biennially by the county convention, upon recommendation of the executive committee. In no case shall the salary of any of said registers of deeds be a lesser amount than the salary which said register was receiving on January 1, 1974. Source. 1973, 415:1. 1983, 262:1, eff. Aug. 17, 1983.

RSA 23:13 Trust Funds.

23:13. Trust Funds. I. Counties may take and hold in trust gifts, legacies and devises made to them for the establishment, maintenance and care of any county facility, and for any other public purpose that is not foreign to their institution or incompatible with the objects of their organization. II. As used in this section "gifts" shall include money generated by volunteers for a specific county purpose as well as direct donations. Source. 1983, 232:1, eff. Aug. 17, 1983.

RSA 23:14 Trustees.

23:14. Trustees. All trusts held by a county shall be administered by a board of 3 trustees. The members of the board of trustees for a county shall be the county treasurer, one county commissioner to be chosen by the commissioners from among their number, and one member of the county convention to be appointed by the chairman of the county convention. The trustees shall elect one of their number bookkeeper. The bookkeeper shall keep the records and books of the trustees, and shall require a voucher before making any disbursement of funds from the trusts held by his county. Source. 1983, 232:1, eff. Aug. 17, 1983.

RSA 23:15 Expenses of Trustees.

23:15. Expenses of Trustees. The expenses incurred by the trustees shall be paid by the county and shall be charged to the county as administrative expenses. Source. 1983, 232:1, eff. Aug. 17, 1983.

RSA 23:16 Custody; Investments.

23:16. Custody; Investments. I. The trustees shall have the custody of all trust funds held by their county. II. The funds shall be invested only in bonds, notes or other obligations of the United States government, or in state, county, town, city, school district, water and sewer district bonds and the notes of towns or cities in this state; and such stocks and bonds as are legal for investment by New Hampshire banks and when so invested, the trustees shall not be liable for the loss thereof; in any common trust fund established by the New Hampshire Charitable Foundation in accordance with RSA 292:23; and in deposits, including money market accounts, or certificates of deposit, or repurchase agreements, and all other types of interest bearing accounts, of federally insured banks authorized to accept deposits under RSA 6:8, I and I-a. The trustees may retain investments as received from donors until the maturity thereof. III. Deposits in banks shall be made in the name of the county which holds the same in trust, and it shall appear upon the book thereof that the same is a trust fund. Source. 1983, 232:1. 1992, 24:2, I, eff. April 3, 1992. 2021, 65:3, eff. Aug. 3, 2021.

RSA 23:17 Common Trust Funds.

23:17. Common Trust Funds. The trustees may establish, maintain and operate common trust funds as provided in RSA 31:27-30. Source. 1983, 232:1, eff. Aug. 17, 1983.

RSA 23:18 Expenditures.

23:18. Expenditures. Expenditures of trust funds, or of the income from trust funds, shall be paid to agents of the county established to carry out the objects designated by the trusts. If there are no such agents, then the expenditures shall be made by the full board of trustees. Source. 1983, 232:1, eff. Aug. 17, 1983.

RSA 23:19 Audit and Publication of Reports of Trust Funds.

23:19. Audit and Publication of Reports of Trust Funds. I. The accounts of the trust funds shall be audited annually by the commissioner of revenue administration or a licensed or certified public accountant. The securities shall be exhibited to the auditor, and he shall certify the facts found by his audit and the list of all securities held. The trustees shall submit to the auditor a detailed statement of the securities held by them, specify the particular trust to which the securities belong, and exhibit to the auditor a statement of all receipts and expenditures with proper vouchers. II. An annual report of each trust fund, together with the auditor's report thereof, shall be published in the county report. III. In a year in which a county accepts gifts, legacies and devises for any trust created, the trustees and auditor shall print the names of the donors and the value of such gifts, legacies and devises at the time of donation in the annual county report. Source. 1983, 232:1, eff. Aug. 17, 1983.

RSA 23:20 Records.

23:20. Records. The trustees shall keep a record of all trusts in a record book, which shall be open to the inspection of all persons in their county. Source. 1983, 232:1, eff. Aug. 17, 1983.

RSA 23:21 Reports.

23:21. Reports. A copy of the reports of trust funds and the auditor's reports which are required by RSA 23:19 shall be filed annually with the attorney general. Source. 1983, 232:1, eff. Aug. 17, 1983.

RSA 23:22 Professional Banking Assistance.

23:22. Professional Banking Assistance. I. "Bank" as used in this section means a savings bank, national bank or trust company in this state, any building and loan association or cooperative bank, incorporated and doing business under the laws of this state or any federal savings and loan association located and doing business in this state. II. Any trustee may hire or employ the trust department or departments of a bank or banks or assist in the management and investment of trust fund resources or to provide bookkeeping services in connection therewith or to do both. Trust fund records maintained by any bank must be available at all times for examination by independent accountants or auditors retained by a county, or by the auditors of the department of revenue administration; and such records shall be county records and property. Source. 1983, 232:1, eff. Aug. 17, 1983.

RSA 23:23 County Public Safety Revolving Funds.

23:23. County Public Safety Revolving Funds. I. A county may, by vote of the county convention, establish a county public safety revolving fund for the provision of public safety services by county employees outside of the ordinary detail of such persons, including but not limited to public safety services in connection with special events, highway construction, and other construction projects, or for any other public safety purpose deemed appropriate by the county sheriff. II. If a county establishes a county public safety revolving fund for the purposes identified in paragraph I, it shall deposit into the fund all or any part of the revenues from fees, charges, or other income derived from the activities or services supported by the fund to replenish the fund to the original appropriated amount. The county shall deposit any other revenues approved by the county convention into the revolving fund, provided that funds in excess of the original appropriated amount shall be deposited into the general fund. The money in the fund shall be allowed to accumulate from year to year. The county treasurer shall have custody of all moneys in the fund, and shall pay out the same only upon order of the county commissioners. Such funds shall be expended only for the purposes for which the fund was created. III. The county convention may, at the time it establishes a county public safety revolving fund or at any time thereafter, place limitations on expenditures from the fund including, but not limited to, restrictions on the types of items or services that may be purchased from the fund. No amount may be expended from a revolving fund established hereunder for any item or service for which an appropriation has been specifically rejected by the county convention during the same year. IV. The provisions of this section shall not preclude the establishment of a county public safety revolving fund for any other purpose authorized by law. Source. 2025, 116:1, eff. Aug. 23, 2025.

Source: New Hampshire General Court (gc.nh.gov)URL: https://gc.nh.gov/rsa/html/NHTOC/NHTOC-II-23.htmFetched: 10/20/2026