LSP Ass'n v. Town of Gilford

This is an appeal and cross-appeal from a decision of the Superior Court (McHugh, J.) concerning consolidated petitions for tax abatement filed under RSA 76:17 (Supp. 1994) (amended 1995) by LSP Association (association) and LSP Dwelling Unit Owners Group (unit owners) for properties located in the Town of Gilford (town) for the tax year beginning April 1, 1993. Due to the parties’ resolution of two of the three questions presented on direct appeal, we will confine our review to the association’s argument that the superior court erred by increasing its assessment above the amount established…