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ALLEN v. STATE OF N.H.

No. 2000-435.

147 N.H. 243 (2001)

GORDON ALLEN & a. v. THE STATE OF NEW HAMPSHIRE

Supreme Court of New Hampshire.

November 26, 2001.

Attorney(s) appearing for the Case

Nelson, Kinder, Mosseau & Saturley, P.C., of Manchester (William C. Saturley on the brief and orally), for the petitioners.

Philip T. McLaughlin, attorney general (Anne M. Edwards, special senior assistant attorney general, on the brief and orally), and Rath, Young and Pignatelli, P.A., of Concord (Martin P. Honigberg on the brief), for the State.

Upton, Sanders & Smith, LLP, of Concord (John F. Teague on the brief), for the Towns of New London and Newbury, as amici curiae.

DALIANIS, J.

This is an interlocutory transfer without ruling from the Superior Court (Hampsey, J.), see SUP. CT. R. 9, asking whether, for the purposes of Part I, Articles 1, 2 and 12 and Part II, Article 5 of the New Hampshire Constitution, cooperative school districts are the appropriate taxing districts for taxes assessed to pay for educational services beyond those paid for with State funds. We answer the...

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