PHILLIPS v. CITY OF CONCORD

No. 98-656.

145 N.H. 522 (2000)

JOHN PHILLIPS & a. v. CITY OF CONCORD

Supreme Court of New Hampshire.

December 15, 2000.


Attorney(s) appearing for the Case

Charles A. Russell, of Concord, by brief and orally, for the plaintiffs.

Paul F. Cavanaugh, city solicitor, of Concord, by brief and orally, for the defendant.


DALIANIS, J.

The plaintiffs, a group of Concord taxpayers, appeal the denial by the Superior Court (McGuire, J.) of their petition for declaratory judgment. We affirm.

The following facts were adduced at trial. Chapter 203 of the Laws of 1994 authorized the defendant, the City of Concord, to change its fiscal year from the calendar year to a July 1 to June 30 fiscal year, and change from a semi-annual to a...

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