RSA 430:18: Taxes.

I. The district board or committee may recommend and present, as outlined in RSA 430:16, I(g) and (h), a proposed budget to the local governing body of the city or town where the control district is located.

II. Tax funds collected shall be held by the fiscal agent of the mosquito control district for the specific purpose for which they have been levied. All expenditures of such funds shall be made by the fiscal agent of the district board upon approval of the local governing body. The fiscal agent of the district board shall provide the local governing body of the town or city with a complete itemized account of all funds received and expended by the district in conjunction with RSA 430:16, I(h).