NHCaseLaw.com

DALIANIS, J. The petitioner, Vector Marketing Corporation, appeals an order of the Superior Court (Lynn, C.J.) granting summary judgment to the respondent, the New Hampshire Department of Revenue Administration (DRA). We affirm.

DUGGAN, J. The defendant, City of Rochester (city), appeals a decision of the Superior Court (Morrill, J.) ruling that the city’s taxation of the plaintiff, Verizon New England, Inc. (Verizon), for its use and occupation of public property violated Verizon’s equal protection rights. We affirm.

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.

GALWAY, J. The plaintiff, North Country Environmental Services (NCES), appeals an order of the Superior Court (Lynn, C.J.) ruling in favor of the defendant, State of New Hampshire (State), on the parties’ cross-motions for summary judgment. We affirm.

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.

The petitioners, Donald and Carol Latour, appeal year 2000 tax assessments by the respondent, City of Laconia (the “City”). Specifically, the petitioners claim that the City acted unlawfully and unreasonably when it classified certain trailers located on their property as buildings. See RSA 76:17. The New Hampshire Campground Owners’ Association (“NHCA”) filed an “Offer of Proof” as amicus curiae. The parties stipulated to the facts and the court heard argument based on those facts on September 27, 2002. All parties and the NHCA appeared. Because the court is satisfied that assessing the petitioner’s trailers as buildings is lawful and reasonable under the stipulated facts, the interests of justice would not be served by an abatement. RSA 76:17. Accordingly, the assessment by the respondent is AFFIRMED.

The State of Maine Bureau of Revenue (“the Bureau”) commenced this action to perfect an attachment against the assets of Victor H. Bourre (“the defendant”) for purposes of collecting an $18,366.00 judgment originally rendered by the Kennebec County Superior Court in the State of Maine and recognized by this court on September 3, 2003. (See Docket No. 03-C-109.) The defendant objects to the Bureau’s petition for ex parte attachment and moves to dismiss the action. The court held a hearing on this matter on March 15, 2004. Upon review of the parties’ arguments and submissions, as well as the relevant law, the court finds and rules as follows.

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.

This case has a lengthy and well-litigated history. See Verizon New England, Inc. v. City of Rochester, 151 N.H. 263 (2004); New England Tel. & Tel. Co. v. City of Rochester, 144 N.H. 118 (1999); New England Tel. & Tel. Co. v. City of Franklin, 141 N.H. 449 (1996). To summarize briefly for purposes of this order, Rochester seeks to impose real estate taxes on Verizon for the public property used and occupied by its poles and wires. RSA 72:23, I. Verizon contends that Rochester’s selective imposition of the tax against Verizon alone violates its equal protection rights. Alternatively, if the application of the tax is ruled constitutional, Verizon seeks abatement. The trial of this matter took place from September 18 through September 21, 2006.

The petitioners request that this Court clarify its Order dated January 17, 2001, in which the Court ruled that the statewide property tax in HB 999 was unconstitutional as applied, and ordered the State to "reimburse all towns for the tax dollars paid and collected since the enactment of HB 999."