Porter v. Town of Sandwich

The plaintiffs, H. Boone Porter, III and Margaret C. Porter, appeal an order of the Superior Court (O’Neill, J.) granting the defendant Town of Sandwich’s (Town) motion to dismiss. We reverse and remand.

The Porters allege the following. On May 14, 2003, the Porters and the Town entered into an agreement entitled, “Discretionary Preservation Easement Pursuant to RSA Chapter 79-D” (Agreement). RSA chapter 79-D permits towns to enter into agreements to reduce taxes imposed upon residents who own structures that are both historical and agricultural, because the maintenance of such structures…