Town of Swanzey v. City of Keene

Action by the town of Swanzey for real estate taxes for the year 1971 in the amount of $9,739.50 plus interest assessed on a 40-acre tract of land and a terminal building thereon being part of about 880 acres which constitute the Keene Municipal Airport situated entirely in the plaintiff town. The Trial Court (Johnson, J.) found and ruled that the portion of that terminal building occupied by a restaurant-cocktail lounge *259and car rental agencies was “leased for profit” within the terms of RSA 423:9 and consequently not exempted from taxation by the plaintiff. The propriety of the trial court’s…