In New Hampshire, a petitioner may bring a declaratory judgment action and bypass the exhaustion of administrative remedies if he seeks to challenge an action that raises a "question of law." Id. (citing Bourgeois v. Bedford 120 N.H. 145, 149, 412 A.2d 1021 (1980)). See Pheasant Lane Realty Trust v. City of Nashua, 143 N.H. 140, 142, 720 A.2d 73 (1998) (no need to exhaust administrative remedies when question of law is whether city had authority to impose supplemental assessment); City of Portsmouth v. Schlesinger, 140 N.H. 733, 735, 672 A.2d 712 (1996) (petitioner may bring declaratory judgment action to superior court because ordinance's legality and the binding effect of the promissory note are not questions of administrative action); Delude v. Town of Amherst, 137 N.H. 361, 364, 628 A.2d 251 (1993) (declaratory judgment action appropriate to test legality of zoning restriction allegedly in excess of jurisdictional authority of zoning power); Blue Jay Realty Trust, 132 N.H. at 506 (no need to pursue administrative remedies under RSA 677:2 and :4 when challenges focus on determinations of statutory and constitutional law); Taylor v. Town of Plaistow, 152 N.H. 142, 144, 872 A.2d 769 (2005) (court substantively addresses declaratory judgment on constitutionality of zoning ordinance).