Cited by

“In order for a tax to be proportional, all property in the taxing district must be valued alike and taxed at the same rate.” Sirrell v. State, 146 N.H. 364, 370 (2001).

The scheme may not be perfect; indeed, “the demand of constitutional equality in taxation anticipates some practical inequalities” and “[a]bsolute mathematical equality is not obtainable in all respects if taxation is to be administered in a practical way.” Sirrell v. State, 146 N.H. 364, 370 (2001) (quotations and brackets omitted).

"Each taxpayer's property must be valued at the same percentage of its true value as all the taxable property in the taxing district...."

Nevertheless, we review the trial court’s application of the law to the facts de novo.

Sirrell v. State, 146 N.H. 364, 370-71 (2001) (taxpayers required to establish they were harmed by the practical operation of challenged tax).

Sirrell v. State, 146 N.H. 364, 370-71, 780 A.2d 494 (2001) (taxpayers required to establish they were harmed by the practical operation of challenged tax).

Nevertheless, the trial court found that our decision in Sirrell v. State, 146 N.H. 364 (2001), “appears to permit a collateral attack on general as well as individual property assessments.” The trial court reasoned that because the plaintiffs in Sirrell used the same approach as the petitioners in this case, “namely...

Opinion of the Justices, 115 N.H. at 305; Sirrell v. State, 146 N.H. 364, 367 (2001).

Thus, a legislative act “will not be declared invalid except upon ‘[ijnescapable grounds.’” Sirrell v. State, 146 N.H. 364, 370 (2001) (quoting Niemiec v. King, 109 N.H. 586, 587 (1969)).

Sunapee, 126 N.H. at 217; Sirrell v. State, 146 N.H. 364, 383 (2001).

The demand of constitutional equality in taxation anticipates some practical inequalities.

Finally, the State and the plaintiffs argue that, in order for the defendant to succeed, it must prove that the Act is unconstitutional as applied to the facts of this case.

The petitioners’ argument, based upon evidence in Smell v. State of New Hampshire, 146 N.H. 364 (2001), lacks merit and warrants no extended discussion.