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BRODERICK, C.J. The petitioner, Town of Rindge, appeals an order of the New Hampshire Department of Environmental Services (DES) granting the respondent, Franklin Pierce University, a tax exemption under RSA 72:12-a (2003) (amended 2006) for its wastewater treatment facility. We affirm.

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.

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.