SIRRELL v. STATE

No. 2001-063.

146 N.H. 364 (2001)

EVELYN SIRRELL & a. v. STATE OF NEW HAMPSHIRE & a.

Supreme Court of New Hampshire.

May 3, 2001.


Attorney(s) appearing for the Case

Flygare, Schwarz & Closson, P.L.L.C., of Exeter (Thomas M. Closson and Daniel P. Schwarz on the brief and orally), for the plaintiffs.

Philip T. McLaughlin, attorney general (Stephen J. Judge, associate attorney general, & a. on the brief, and Mr. Judge orally), Daschbach, Cooper, Hotchkiss & Csatari, of Lebanon (Deborah J. Cooper on the brief), and Dewhurst & Greene, P.L.L.C., of Bedford (Arthur G. Greene on the brief and orally), for the State.

Hale and Dorr L.L.P., of Boston, Massachusetts (Stephen A. Jonas & a. on the brief), for the Governor, as amicus curiae.

Betsy B. Miller and Richard J. Lehmann, of Concord, for the Speaker of the New Hampshire House of Representatives and the President of the New Hampshire Senate, as amicus curiae.


PER CURIAM.

The State appeals orders of the Superior Court (Galway, J.) granting the plaintiffs' declaratory judgment petition, finding the statewide property tax unconstitutional as applied, and requiring the State to repay the $880 million collected under the tax to date. We reverse.

In December 1999, three property owners from three different communities filed a petition for declaratory judgment and injunctive relief challenging the constitutionality...

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