Legal Opinion

Appeal of Harvey Road Associates VII

Supreme Court of New Hampshire

Decided January 15, 1982No. 81-118PublishedCited by 5 opinions

1Opinion of the CourtBatchelder, J.

Harvey Road Associates VII (hereinafter the taxpayer) appeals from an order of the Board of Taxation dated March 12, 1981, denying an abatement of a portion of its taxes levied by the Town of Merrimack resulting from a 1979 assessment of $682,560 on its land. An additional assessment on a partially constructed hotel on the land is not in dispute. The portion of the decision which contains the board’s findings, rulings, and order follows:

“The Board finds that the local approval for the construction of the subject hotel property was conditioned upon the maintenance of a part of land in its…

2Cases cited6 opinions

  1. Demoulas v. Town of SalemSupreme Court of New Hampshire · 1976
  2. Public Service Co. v. Town of AshlandSupreme Court of New Hampshire · 1977
  3. Trustees of Lexington Realty Trust v. City of ConcordSupreme Court of New Hampshire · 1975
  4. Vickerry Realty Co. Trust v. City of NashuaSupreme Court of New Hampshire · 1976
  5. Dartmouth Corp. of Alpha Delta v. Town of HanoverSupreme Court of New Hampshire · 1975

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Appeal of Town of PlymouthSupreme Court of New Hampshire · 1984
  2. Appeal of Great Lakes Container Corp.Supreme Court of New Hampshire · 1985
  3. Appeal of Lakeshore EstatesSupreme Court of New Hampshire · 1988
  4. Appeal of Net Realty Holding TrustSupreme Court of New Hampshire · 1986
  5. Appeal of Clark Hill Forest Products, Inc.Supreme Court of New Hampshire · 1986

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