Rand v. New Hampshire
New Hampshire Supreme Court reversed trial court and held that statewide property tax scheme designed to pay for schools that allows a locality to retain any tax revenue in excess of what the district needs to fund an adequate education does not not violate a state constitutional clause empowering the legislature to levy “proportional” taxes on all New Hampshire residents. Also held that the state tax agency’s practice of setting negative local tax rates in unincorporated places with minimal or no education costs to offset nearly or completely the statewide rate does violate that clause.
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