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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 plaintiff, M. Elaine Tefft, instituted this action against the defendant, the Bedford School District (district), seeking an order from this court either (1) requiring that Article 1 of the warrant for an upcoming special school district meeting be divided into two separate questions or, alternatively, (2) enjoining the district from proceeding with a vote on Article 1 for a period of six months in order to “afford both parties the opportunity for complete due process.”

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 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."

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.