POLAND — Select Board members were told Tuesday night that the town is in a healthy fiscal situation based on an audit of its 2022 financial statements.

Ron Smith of RHR Smith and Co., a certified public accounting firm in Buxton, gave the board the good news and the full audit report, including the company’s opinion of the town’s expenditures and fund balances. Copies are available for inspection at the Town Office.

In other action by the board Tuesday, members conducted a public hearing on the town’s fee schedule, which will be voted on at the board’s June 20 meeting.

Building permit fees for residential and commercial projects underwent the most significant changes. Instead of levying charges based on cost of work on new construction, the fee structure will be based on the amount of square footage.

Currently, a residential building permit fee is $20 for the first $1,000 cost of work, with $5 for each remaining $1,000 in cost.

For a commercial building, the permit fee is $20 for the first $1,000 cost of work, with $10 for each remaining $1,000 in cost.

The proposed new fee schedule imposes a charge of 35 cents per square foot of a residence and 54 cents per square foot of a commercial building.

Fees for alterations and renovations will be based on cost. For residential projects, it would be a minimum of $50 up to the first $1,000; $75 between $1,001 and $5,000; $100 between $5,001 and $10,000; and for projects more than $10,000 it would be $100 plus $5 per $1,000 of the cost of construction.

For commercial projects, it would be a minimum of $75 up to the first $1,000; $100 between $1,001 and $5,000; $125 between $5,001 and $10,000; and for projects over $10,000 it would be $125 plus $5 per $1,000 of the cost of construction.

Deputy Town Manager Nikki Pratt reported that two people are vying for the three-year selectperson seat being vacated by Mary-Beth Taylor due to term limit restrictions. They are former Selectperson Suzette B. Moulton and Maryanne A. Hawkes.

Three people are running for the two three-year seats on the local school board of directors: incumbents Joseph Parent and Edward Rabasco Jr., and newcomer Randy Lautz.

No one has taken out nomination papers for two three-year seats on the Budget Committee.

The elections will take place on Tuesday, June 13, when the municipal and school budgets also will be decided.