SHIRLEY S. ABRAHAMSON, J.
The issue before this court is the ownership of tax funds collected on behalf of a non-operating school district.
On August 12, 1969, Joint District No. 2, Town of Dover, (hereafter the Dover School District) became a non-operating school district when the larger district of which it had been a part was dissolved. On August 14, 1969, a petition was brought before the Agency School Committee of Cooperative Educational Service Agency...
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