The question then is whether the school tax as presently structured is proportional and reasonable throughout the State in accordance with the requirements of part II, article 5.

Evidence introduced at trial established that the equalized tax rate for for the 1994-1995 school year in Pittsfield was $25.26 per thousand while the rate in Moultonborough was $5.65 per thousand. The tax rate in Pittsfield, therefore, was more than four times, or over 400 percent, higher than in Moultonborough. Likewise, the equalized tax rate for the 1994-1995 school year in Allenstown was $26.47 per thousand while the rate in Rye was $6.86 per thousand -- a difference in tax rate of almost 400 percent.

We look no further to hold that the school tax is disproportionate in violation of our State Constitution.

We hold that the property tax levied to fund education is, by virtue of the state's duty to provide a constitutionally adequate public education, a State tax and as such is disproportionate and unreasonable in violation of part II, article 5 of the New Hampshire Constitution."