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State-wide Property Tax Is Unconstitutional
By Rebecca Brown on Thursday, January 18, 2001.
listen: No audio currently available. Order on CD (pdf).
A Rockingham County Superior Court judge has said that the state-wide property tax is unconstitutional because it is not administered uniformly throughout the state. While the tax rate remains constant, towns use a variety of assessment methods and schedules to determine property value. If the Supreme Court upholds this ruling, the state could need to refund as much as $800 million.
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