Legal Opinion
Sprague Energy Corp. v. Town of Newington
Supreme Court of New Hampshire
Decided May 19, 1998No. 96-507PublishedCited by 4 opinions
1Opinion of the CourtBrock, C.J.
The Town of Newington (town) appeals a decision of the Superior Court (McHugh, J.) allowing an abatement of plaintiff Sprague Energy Corporation’s property tax for the 1993 tax year to be carried forward to subsequent tax years. See RSA 76:17-c (Supp. 1997). We reverse.
In 1982, the town conducted a reassessment of all property, including the plaintiff’s, within the town. The town conducted another reassessment on April 1, 1994. See Hill v. Marvin, 98 N.H. 519, 522, 104 A.2d 200; 202 (1954) (noting that term “reassessment” in former statute includes both “reappraisal” and the actual…
2Cases cited10 opinions
- State v. FarrowSupreme Court of New Hampshire · 1995
- Appeal of Town of SunapeeSupreme Court of New Hampshire · 1985
- Doggett v. Town of North Hampton Zoning Board of AdjustmentSupreme Court of New Hampshire · 1994
- Border Brook Terrace Condominium Ass'n v. GladstoneSupreme Court of New Hampshire · 1993
- Appeal of Ashland Electric DepartmentSupreme Court of New Hampshire · 1996
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3Cited by4 opinions
- McKay v. New Hampshire Compensation Appeals BoardSupreme Court of New Hampshire · 1999
- State v. PattersonSupreme Court of New Hampshire · 2000
- Grant v. Town of BarringtonSupreme Court of New Hampshire · 2008
- Hanover Investment Corp. v. Town of HanoverSupreme Court of New Hampshire · 2000