Bill Text - HB1510 (2012)

Relative to taxpayer standing for declaratory judgments.


Revision: June 7, 2012, midnight

HB 1510-FN – VERSION ADOPTED BY BOTH BODIES

8Mar2012… 0963h

05/09/12 2029s

6June2012… 2445CofC

2012 SESSION

12-2452

10/05

HOUSE BILL 1510-FN

AN ACT relative to taxpayer standing for declaratory judgments.

SPONSORS: Rep. Cohn, Merr 6; Rep. Watrous, Merr 12; Rep. Manuse, Rock 5

COMMITTEE: Judiciary

ANALYSIS

This bill provides for a taxpayer to have standing to petition a court for relief in a declaratory judgment action.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

8Mar2012… 0963h

05/09/12 2029s

6June2012… 2445CofC

12-2452

10/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twelve

AN ACT relative to taxpayer standing for declaratory judgments.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Declaratory Judgments; Standing. Amend RSA 491:22, I to read as follows:

I. Any person claiming a present legal or equitable right or title may maintain a petition against any person claiming adversely to such right or title to determine the question as between the parties, and the court’s judgment or decree thereon shall be conclusive. The taxpayers of a taxing district in this state shall be deemed to have an equitable right and interest in the preservation of an orderly and lawful government within such district; therefore any taxpayer in the jurisdiction of the taxing district shall have standing to petition for relief under this section when it is alleged that the taxing district or any agency or authority thereof has engaged, or proposes to engage, in conduct that is unlawful or unauthorized, and in such a case the taxpayer shall not have to demonstrate that his or her personal rights were impaired or prejudiced. The preceding sentence shall not be deemed to convey standing to any person (a) to challenge a decision of any state court if the person was not a party to the action in which the decision was rendered, or (b) to challenge the decision of any board, commission, agency, or other authority of the state or any municipality, school district, village district, or county if there exists a right to appeal the decision under RSA 541 or any other statute and the person seeking to challenge the decision is not entitled to appeal under the applicable statute. The existence of an adequate remedy at law or in equity shall not preclude any person from obtaining such declaratory relief. However, the provisions of this paragraph shall not affect the burden of proof under RSA 491:22-a or permit awards of costs and attorney’s fees under RSA 491:22-b in declaratory judgment actions that are not for the purpose of determining insurance coverage.

2 Effective Date. This act shall take effect January 1, 2013.

LBAO

12-2452

Amended 05/11/12

HB 1510 FISCAL NOTE

AN ACT relative to taxpayer standing for declaratory judgments.

FISCAL IMPACT:

      The Judicial Branch states this bill, as amended by the Senate (Amendment #2012-2029s), may increase state expenditures by an indeterminable amount in FY 2013 and each year thereafter. There is no fiscal impact on county and local expenditures, or state, county, and local revenue.

METHODOLOGY:

    The Judicial Branch states this bill amends RSA 491:22, I, to allow any taxpayers to have standing to bring a declaratory judgment action to superior court. The Branch has no information to estimate how many new declaratory judgment actions would be brought as a result of the changes contained in the bill to determine the fiscal impact on expenditures. The Branch states a declaratory judgment action is treated as an average complex equity case. The Branch states an average complex equity case in superior court will cost $576.05 per case in FY 2013, and $602.60 per case in FY 2014 and each year thereafter based on case weight information from the last needs assessment completed in 2005. The possibility of appeals increases the likelihood the fiscal impact on the Branch will exceed $10,000.