THE STATE OF NEW HAMPSHIRE
In Case No. 97-887, Thomas Tool Services, Inc. v. Town of Croydon, the court upon January 30, 2001, made the following order:
Having considered the briefs of the parties, the court grants the State's motion for rehearing or reconsideration in part and denies it in part.
Upon reconsideration, the slip opinion in this appeal dated August 28, 2000 is amended as follows:
On page 3 of the opinion, we delete the following sentence: "We therefore hold that the statutory alternative lien procedure is unconstitutional." We insert the following in its place:
We therefore hold that the statutory alternative lien procedure governing the tax lien in this case is unconstitutional. We are aware that the legislature amended the alternative tax lien procedure in 1998, see RSA 80:61, :88-:91 (Supp. 2000), but at this time express no opinion as to the constitutionality of the amended process.
The application of the rule announced in this case shall apply to the parties and to any similar cases pending as of the date of this opinion but not concluded, but shall not be retrospectively applied. See First NH Bank, 138 N.H. at 328, 639 A.2d at 1095.
NADEAU and DALIANIS, JJ., concurred; GROFF and MOHL, JJ., superior court justices, specially assigned under RSA 490:3, concurred.
Howard J. Zibel,
Date of clerk's notice of decision: February 1, 2001