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HICKS, J. The petitioners brought this action in 2005 seeking a declaratory judgment that House Bill (HB) 616, the statute previously governing education funding and allocation, was unconstitutional. At the conclusion of the proceedings below, the Superior Court (Groff, J.) declared the legislation unconstitutional on its face because HB 616 “failed to fulfill [the State’s] duty to define a constitutionally adequate education, failed to determine the cost of an adequate education, . . . failed to satisfy the requirement of accountability, and . . . create[d] a non-uniform tax rate in violation of Part II, Article 5 of the New Hampshire Constitution.” Londonderry Sch. Dist. v. State, 154 N.H. 153, 155 (2006).

The State appeals a decision of the Superior Court (Groff, J.) finding that the State has failed to fulfill its duty to define a constitutionally adequate education, failed to determine the cost of an adequate education, and failed to satisfy the requirement of accountability, and that House Bill 616 (the current education funding law) creates a non-uniform tax rate in violation of Part II, Article 5 of the New Hampshire Constitution. We affirm the trial court’s finding that the State has failed to define a constitutionally adequate education and stay consideration of its remaining findings.

This is a Petition for a Declaratory Judgment by two (2) school districts and a non-profit organization, consisting of nineteen (19) School Administrative Units and towns, against the State of New Hampshire seeking a determination that RSA 76:3 and RSA Chapter 198, as amended by House Bill 616 (“HB 616”), together with certain other statutes relating to education, all of which serve to implement the State’s duty to provide a constitutionally adequate education, violate the New Hampshire Constitution. The petitioners have filed a Motion for Summary Judgment. The respondent objects. For the reasons set forth herein, the Court GRANTS the petitioners’ motion and finds that the statutes, as amended by HB 616, are unconstitutional.

This is a Petition for a Declaratory Judgment by the City of Nashua (“the City”) against the State of New Hampshire (“the State”) seeking a determination that RSA 76:3 and RSA 198:38 through RSA 198:49, as amended by House Bill 616 (“HB 616”), violate the New Hampshire Constitution. On December 13, 2005, the matter came before the Court for a final hearing. For the reasons set forth herein, the Court GRANTS the petition in part and finds that RSA 76:3 and portions of RSA 198:38 through RSA 198:49, as amended by HB 616, are unconstitutional.

The petitioners are property owners from three different New Hampshire municipalities seeking equitable relief from the statewide education property tax. They filed this Petition for a Declaratory Judgment and for Injunctive Relief requesting that this Court declare the tax unconstitutional, enjoin the State from collecting and distributing this tax, and order the reimbursement of tax dollars already paid and collected under this taxation scheme.