RSA 33:1 Definitions.

This chapter may be referred to as the "Municipal Finance Act." The following terms, when used in this chapter, shall have the meanings set forth below, except when the context in which they are used requires a different meaning:
I. "Municipality" or "municipal corporation," town, city, school district or village district;
II. "Governing board," the selectmen of a town, the commissioners or comparable officers of a village district, and the school board of a school district;
III. "Net indebtedness," all outstanding and authorized indebtedness, heretofore or hereafter incurred by a municipality, exclusive of the following: unmatured tax anticipation notes issued according to law; or notes issued in anticipation of grants of federal or state aid or both; debts incurr