Legal Opinion
Appeal of Town of Wolfeboro
Supreme Court of New Hampshire
Decided July 19, 2005No. 2004-621PublishedCited by 8 opinions
1Opinion of the CourtDalianis, J.
The petitioner, Town of Wolfeboro (Town), appeals a decision of the board of tax and land appeals (BTLA) granting a charitable tax exemption to property owned by the respondent, Taylor Home (Home). We reverse.
The Home operates an elderly housing complex in Wolfeboro known as Back Bay. The units at Back Bay are independent living units. The Town denied the Home’s request for a charitable exemption for the tax year 2002 under RSA 72:23, V (2003). The Home appealed this decision to the BTLA, arguing that it was entitled to a charitable exemption because it was a recognized charitable…
2Cases cited6 opinions
- St. Paul's School v. City of ConcordSupreme Court of New Hampshire · 1977
- Alton Bay Camp Meeting Asso. v. AltonSupreme Court of New Hampshire · 1968
- Appeal of the Kiwanis Club of Hudson, Inc.Supreme Court of New Hampshire · 1995
- Senior Citizens Housing Development Corp. v. City of ClaremontSupreme Court of New Hampshire · 1982
- Housing Partnership v. Town of RollinsfordSupreme Court of New Hampshire · 1996
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
- Appeal of WilsonSupreme Court of New Hampshire · 2011
- Appeal of Thermo-Fisher Scientific, Inc.Supreme Court of New Hampshire · 2010
- Appeal of City of ConcordSupreme Court of New Hampshire · 2011
- Appeal of WalshSupreme Court of New Hampshire · 2007
3 more not listed; retrieve them via the Exa API.