Legal Opinion
City of Berlin v. County of Coos
Supreme Court of New Hampshire
Decided March 1, 2001No. 98-699PublishedCited by 2 opinions
1Opinion of the CourtBroderick, J.
The defendant, County of Coos (county), appeals an order of the Superior Court (Nadeau, J.) ruling that requiring the City of Berlin (Berlin) to pay its county taxes in full would violate Part II, Article 5 of the New Hampshire Constitution unless the county gave Berlin a partial refund on its 1996 and 1997 county taxes to reflect a subsequent local abatement. We reverse.
I
The following facts either were stipulated by the parties or are supported by the record. The City of Berlin is a municipality located in Coos County, and, pursuant to RSA 29:11 (2000), it must assess, collect and pay to the…
2Cases cited9 opinions
- Claremont School District v. GovernorSupreme Court of New Hampshire · 1997
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Monadnock Regional School District v. FitzwilliamSupreme Court of New Hampshire · 1964
- State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
- Sullivan County Regional Refuse Disposal District v. Town of AcworthSupreme Court of New Hampshire · 1996
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3Cited by2 opinions
- Sirrell v. StateSupreme Court of New Hampshire · 2001
- Estate of Robitaille v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 2003