For those elected officials and professional administrators who bear the responsibility for running New Hampshire’s cities and towns, 2008 is a challenging budget year. The snowplowing season, like your least favorite relative, came early, stayed late and busted the budget throughout the visit. Fuel prices are draining police, highway and school budgets. The cost of road paving, driven in part by oil prices, is painfully high. Education funding formulas turn financial crystal balls cloudy—receiver today, donor tomorrow.