NHCaseLaw.com

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 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.