Legal Opinion
Appeal of Home
Supreme Court of New Hampshire
Decided January 27, 2003No. Nos. 2002-178; 2002-179PublishedCited by 2 opinions
1Opinion of the CourtNadeau, J.
The petitioner, the Taylor Home, appeals decisions by the New Hampshire Board of Tax and Land Appeals (BTLA) denying as untimely its appeals of the denials of charitable tax exemptions by the City of Laconia (Laconia) and the Town of Sandwich (Sandwich). We have consolidated these cases for decision. We affirm.
The record reveals the following facts. On August 31, 2001, the petitioner filed with the BTLA two documents entitled, “Petition for Abatement of Real Estate Taxes.” One document pertained to Laconia’s refusal to abate the petitioner’s real estate taxes for the 2000 tax year; the other…
2Cases cited7 opinions
- Appeal of Estate of Van LunenSupreme Court of New Hampshire · 2000
- Appeal of BradySupreme Court of New Hampshire · 2000
- East Coast Conference of the Evangelical Covenant Church of America, Inc. v. Town of SwanzeySupreme Court of New Hampshire · 2001
- Phetteplace v. Town of LymeSupreme Court of New Hampshire · 2000
- Appeal of Land Acquisition, L.L.C.Supreme Court of New Hampshire · 2000
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3Cited by2 opinions
- Appeal of JohnsonSupreme Court of New Hampshire · 2011
- Appeal of Kadle Properties Revocable Realty TrustSupreme Court of New Hampshire · 2017