Barksdale v. Town of Epsom

This case involves a town tax abatement program designed to reimburse persons for money spent educating students in schools outside the local school system. The defendants in these consolidated cases, the Town of Epsom and its board of selectmen (collectively referred to as “the selectmen”), appeal the Superior Court’s (Manias, J.) order declaring the selectmen’s abatement program invalid under former RSA 76:16 (hereinafter “RSA 76:16”) (amended version at RSA 76:16 (Supp. 1992)). The plaintiffs are Barbara Barksdale and thirty-five other Epsom citizens and taxpayers, suing on behalf of…