Legal Opinion
Appeal of Great Lakes Container Corp.
Supreme Court of New Hampshire
Decided February 22, 1985No. 84-182PublishedCited by 3 opinions
1Opinion of the CourtBrock, J.
Pursuant to RSA 76:16, Great Lakes Container Corporation (GLCC) sought an abatement of property taxes assessed on land and buildings it owns in Kingston, for the 1982 tax year. The board of selectmen of Kingston denied the abatement, and GLCC appealed to the New Hampshire Board of Tax and Land Appeals (the board), under RSA 76:16-a (Supp. 1983).
*168The board upheld the denial of abatement, ruling that GLCC had failed to carry its burden of proving that the town’s assessment of its property was unfair, improper, or disproportionately high. For the reasons that follow, we affirm.
Since around 1955,…
2Cases cited3 opinions
- Trustees of the Phillips-Exeter Academy v. ExeterSupreme Court of New Hampshire · 1943
- Appeal of Harvey Road Associates VIISupreme Court of New Hampshire · 1982
- Wise Shoe Co. v. Town of ExeterSupreme Court of New Hampshire · 1979
3Cited by3 opinions
- Boekeloo v. Board of Review of City of ClintonSupreme Court of Iowa · 1995
- Inmar Associates, Inc. v. Borough of CarlstadtNew Jersey Superior Court Appellate Division · 1986
- Vogelgesang v. CECOS International, Inc.Ohio Court of Appeals · 1993