OPINION OF THE JUSTICES

No. 89-200.

131 N.H. 644 (1989)

OPINION OF THE JUSTICES.

Supreme Court of New Hampshire.

May 24, 1989.


Attorney(s) appearing for the Case

John P. Arnold, attorney general (David S. Peck, assistant attorney general, on the memorandum), filed a memorandum in support of affirmative answers to questions one, two, and three.

New Hampshire Municipal Association (H. Bernard Waugh), filed a memorandum in favor of White's prospective application.

Elizabeth Cazden, of Manchester filed a memorandum on behalf of herself and four other attorneys in support of negative answers to the questions presented.

New Hampshire Legal Assistance (Nina W. Lloyd and Thomas A. Fredenberg), filed a memorandum in support of negative answers to the questions presented.

Gallagher, Callahan & Gartrell, of Concord (Anne G. Scheer), filed a memorandum on behalf of the New Hampshire Bankers Association), in support of affirmative answers to questions one, two, and three, and in support of the prospective application of White.

Sulloway Hollis & Soden, of Concord (R. Carl Anderson and William D. Pandolph), filed a memorandum on behalf of Chicago Title Insurance Company in support of affirmative answers to questions one and two, and in support of the prospective application of White.

Nighswander, Martin & Mitchell P.A., of Laconia (Mitchell B. Jean), filed comments for the New Hampshire Bar Association, Real Property, Probate, and Trust Section in support of validating all tax titles more than ten years old.

Nixon, Hall & Hess, of Manchester (Francis G. Murphy, Jr.), filed a memorandum on behalf of Beatrice Chase in support of negative answers to the questions presented.

Representative George West, sponsor of HB 637, submitted comments and materials in support of affirmative answers to the questions presented.

The court received eighteen additional comments concerning HB 637.


The following resolution, Senate Resolution No. 5, requesting an opinion of the justices, was adopted by the Senate on May 2, 1989, and filed with the Supreme Court on May 8, 1989:

"Whereas, there is pending in the Senate, House Bill 637, as amended by the Senate, an act relative to the conduct of tax sales for failure to pay real estate taxes; and

"Whereas, a question concerning the statutory interpretation of the current provisions of RSA 80:24 and 80:24...

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