Eltra Corp. v. Town of Hopkinton

This is an appeal from a decision of the board of taxation determining the amount owed the town of Hopkinton by Eltra Corporation for “its just share of the public expense” under RSA 162-1:15.

The plaintiff, Eltra, filed a petition with the board of taxation in early 1977 for a hearing on the amount due the town of Hopkinton in lieu of taxes. Its petition challenged a tax bill in the amount of $92,098.22 issued by the defendant town to Eltra for payment in lieu of taxes with respect to property leased by Eltra from the New Hampshire Industrial Development Authority (hereinafter IDA). The…