Legal Opinion

Town of Peterborough v. MacDowell Colony, Inc.

Supreme Court of New Hampshire

Decided March 14, 2008No. 2007-230PublishedCited by 17 opinions

1Opinion of the CourtHlCKS, J.

The petitioner, Town of Peterborough (town), appeals an order of the Superior Court (Abramson, J.) ruling that the respondent, The MacDowell Colony, Inc. (MacDowell), is entitled to a tax exemption under RSA 72:23, Y (2003) for the 2005 tax year. We affirm.

The following facts were either recited in the trial court’s order or appear in the record. MacDowell is a nonprofit corporation founded in 1907 by Edward and Marian MacDowell. Edward was an internationally-recognized composer, photographer, poet and journeyman architect. MacDowell’s 1986 Restated Certificate of Incorporation states its…

2Cases cited4 opinions

  1. Lacasse v. Spaulding Youth CenterSupreme Court of New Hampshire · 2006
  2. Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
  3. Young Women's Christian Ass'n v. PortsmouthSupreme Court of New Hampshire · 1937
  4. East Coast Conference of the Evangelical Covenant Church of America, Inc. v. Town of SwanzeySupreme Court of New Hampshire · 2001

3Cited by17 opinions

  1. Granite State Management & Resources v. City of ConcordSupreme Court of New Hampshire · 2013
  2. Appeal of City of ConcordSupreme Court of New Hampshire · 2011
  3. Milford-Bennington RR v Pan Am RailwaysDistrict Court, D. New Hampshire · 2011
  4. Elmo, et al. v. Callahan, et al.District Court, D. New Hampshire · 2012
  5. Contour Design v. Chance Mold SteelDistrict Court, D. New Hampshire · 2010

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