RSA 31:113: Appropriations Authorized.

For the purposes of establishing or maintaining a city or town forest, a city or town may raise and appropriate such funds as it deems necessary. The proceeds from said forest shall be placed in a special forest maintenance fund and shall be allowed to accumulate from year to year, unless otherwise voted by the legislative body of such city or town. Notwithstanding RSA 31:95-b, if the fund expending authority determines that the special forest maintenance fund has a surplus, such committee or commission may, after a majority vote to do so, offer the surplus to the municipality for deposit in the unreserved fund balance. The legislative body of the municipality shall vote to accept the surplus for deposit.