RSA 79:14 Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places.

The taxes assessed under RSA 79:3 in any unincorporated town or unorganized place shall be collected by the county commissioners of the county in which the town or place is located and paid by them to the county treasurer. The county commissioners shall have the same powers in collecting the taxes as provided under RSA 80 and RSA 81. The county treasurer shall distribute the normal yield taxes in the unincorporated towns and unorganized places as follows:
I. To the county commissioners the cost of assessment, collection and any appeal in the unincorporated towns and unorganized places;
II. To the division of forests and lands, department of natural and cultural resources, any normal yield tax revenues remaining in the county treasury after the above distribution has been