Legal Opinion
The Bishop of the Protestant Episcopal Diocese in New Hampshire, A Corporation Sole, d/b/a St. George's Episcopal Church v. Town of Durham
Supreme Court of New Hampshire
Decided December 9, 2016No. 2015-0671Published
1Opinion of the CourtConboy, J.
The plaintiff, The Bishop of the Protestant Episcopal Diocese in New Hampshire, A Corporation Sole, d/b/a St. George’s Episcopal Church (Church), appeals an order of the Superior Court (Houran, J.) denying its summary judgment motion and granting that of the defendant, Town of Durham (Town), based upon a finding that 24 spaces in the Church’s parking lot that are leased to University of New Hampshire (UNH) students are taxable. See RSA 72:28, III (2012). We affirm.
The trial court’s order recites the following facts. The Church is located in Durham. Its property includes a church, rectory,…
2Cases cited8 opinions
- Vogel v. VogelSupreme Court of New Hampshire · 1993
- St. Paul's School v. City of ConcordSupreme Court of New Hampshire · 1977
- Alton Bay Camp Meeting Asso. v. AltonSupreme Court of New Hampshire · 1968
- Northern Security Insurance v. ConnorsSupreme Court of New Hampshire · 2011
- Granite State Management & Resources v. City of ConcordSupreme Court of New Hampshire · 2013
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