The fiscal year of towns, village precincts and departments thereof excepting school districts shall end on December 31.
RSA 31:94
1869, 26:4. GL 40:10. PS 43:49. 1893, 24:1. 1915, 102:1. 1917, 129:9, 10. PL 42 :73. RL 51:92. 1943, 142:1, eff. Dec. 31, 1944.