Section 52:3-a - Commissioners Duties; Acceptance by Municipalities of RoadsI. In addition to the general powers provided in RSA 52:3, the commissioners of a village district formed for the purposes of RSA 52:1, I(m), shall have the same powers, duties and responsibilities of selectmen of towns which are granted or required pursuant to RSA Title XX; and, where appropriate, selectmen of towns shall be construed to mean commissioners of village districts.I-a. The commissioners shall publish in the next annual report, or post at the annual meeting, the general fund balance sheet from the most recently completed audited financial statements or from the financial report filed pursuant to RSA 21-J:34, V.I-b. In the case of an accumulated general fund deficit, the commissioners shall insert an article in the warrant recommending such action as they deem appropriate, which may include, but is not limited to, raising a sum of money for the purpose of reducing that deficit.II. No town or city shall be required to accept, lay out or maintain any road solely because the road was established or maintained by a village district. Dissolution of a village district under RSA 52:21 shall not affect the powers, duties and responsibilities of a city or town to accept, lay out, maintain or otherwise assume responsibility for any road established by that village district.III. No town or city shall levy any fee or collect any tax for the use by any utility of roads maintained by a village district under RSA 52:1, I(m), except on the vote of the village district commissioners for remittance to the village district.Amended by 2015 , 83: 1, eff. 8/4/2015.1975, 455:2. 1979, 72:1. 1994, 147:4, eff. July 22, 1994. 2015, 83 : 1 , eff. Aug. 4, 2015.