NASH FAMILY INV. PROPERTIES v. TOWN OF HUDSON

No. 2000-024.

147 N.H. 233 (2001)

NASH FAMILY INVESTMENT PROPERTIES v. TOWN OF HUDSON BALLINGER PROPERTIES & a. v. TOWN OF LONDONDERRY

Supreme Court of New Hampshire.

November 26, 2001.


Attorney(s) appearing for the Case

Wenger & Cronin, P.C., of Manchester (John F. Bisson and John G. Cronin on the brief, and Mr. Cronin orally), for the plaintiffs.

Grinnell & Bureau, of Londonderry (David R. Connell on the brief), for defendant Town of Londonderry.

Donahue, Tucker & Ciandella, of Exeter (John J. Ratigan orally), for the defendants.

Gallagher, Callahan & Gartrell, P.A., of Concord (Andrew B. Eills on the brief), for the Aggregate Manufacturers Assoc. of New Hampshire, as amicus curiae.


DUGGAN, J.

The plaintiffs, owners of property used for commercial excavation and subject to the provisions of the excavation activity tax under RSA chapter 72-B (Supp. 1999), appeal a Superior Court (Hollman, J.) order declaring the excavation activity tax, RSA 72-B:1, III, constitutional. We reverse and remand.

In 1998, pursuant to RSA chapter 72-B, the Towns of Hudson and Londonderry (defendants) assessed taxes against property located within the...

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