RSA 76:1 — Apportionment. –

An apportionment of public taxes according to the equalized valuation of the towns, cities and unincorporated places shall be made annually by the commissioner of revenue administration. Within 10 days after such apportionment shall be made, the commissioner shall report such apportionment to the secretary of state and such apportionment shall be effective as of the date of said filing.