Wentworth Home v. Portsmouth

This is a petition for abatement of taxes assessed for the year 1964 on certain property of the plaintiff in the city of Portsmouth which the plaintiff claims was exempt from taxation under the provisions of RSA 72:23 V ( supp ).

The Trial Court (Dunfey, J.) transferred without ruling upon an agreed statement of facts the question whether the parcels in dispute were exempt from taxation.

Plaintiff is a charitable corporation organized in 1911 for the purpose of operating a home for individuals having incurable conditions. An addition to the main building of the plaintiff was constructed in 1928…