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TOWN OF HUDSON v. STATE DEP'T OF REV. AD.

No. 7986.

118 N.H. 19 (1978)

TOWN OF HUDSON v. THE STATE OF NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION & a.

Supreme Court of New Hampshire.

January 16, 1978.

Attorney(s) appearing for the Case

Smith, Welts & Currier, of Nashua (Philip R. Currier orally), for the plaintiff.

David H. Souter, attorney general (Andrew R. Grainger, attorney, orally), for the defendant Department of Revenue Administration.

John M. Bednar, of Hudson, by brief and orally, pro se.

PER CURIAM.

The main issue in this petition for declaratory judgment is whether the commissioner of the department of revenue administration [hereinafter commissioner and department respectively] may compel the selectmen of Hudson to use as a basis for the assessment and taxation for the year 1977 the appraisals made by a private company hired by the town. We hold that he may not.

The last full reappraisal in the town of Hudson occurred in 1968. In March 1976...

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