Appeal of New England Marketing Associates, Inc.

This is an appeal from a decision of the New Hampshire Board of Tax and Land Appeals (the board) brought pursuant to RSA 76:16-a, V (Supp. 1985), denying the taxpayers’ requests for abatements of the property taxes assessed for the tax years 1982 and 1983. Inter alia, the taxpayers argue that the board erred in permitting cumulative, separate assessments of fractional interests (unit weeks) in condominium units. We agree and therefore reverse and remand.

The taxpayers are owners of vacation time-sharing packages in resort developments in Laconia. Each of the developments involved in this…