Legal Opinion
East Coast Conference of the Evangelical Covenant Church of America, Inc. v. Town of Swanzey
Supreme Court of New Hampshire
Decided July 26, 2001No. 99-421PublishedCited by 10 opinions
1Opinion of the CourtNadeau, J.
The plaintiff, East Coast Conference of the Evangelical Covenant Church of America, Inc. (Church), appeals the ruling of the Superior Court (Arnold, J.) denying, in part, the Church’s petition for tax abatement because certain portions of its property did not qualify for the charitable organization tax exemption for tax years 1996, 1997 and 1998. The defendant is the Town of Swanzey (town). We affirm.
The record establishes the following facts. The Church is a denomination of the Christian faith, registered with the New Hampshire Secretary of State under RSA 292:1, I (1999) as a not-for-profit…
2Cases cited9 opinions
- Del Norte, Inc. v. ProvencherSupreme Court of New Hampshire · 1997
- Society of the Cincinnati v. ExeterSupreme Court of New Hampshire · 1943
- Alton Bay Camp Meeting Asso. v. AltonSupreme Court of New Hampshire · 1968
- Nature Conservancy v. NelsonSupreme Court of New Hampshire · 1966
- Appeal of the Kiwanis Club of Hudson, Inc.Supreme Court of New Hampshire · 1995
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
- Town of Peterborough v. MacDowell Colony, Inc.Supreme Court of New Hampshire · 2008
- North Country Environmental Services v. StateSupreme Court of New Hampshire · 2008
- Appeal of City of ConcordSupreme Court of New Hampshire · 2011
- Appeal of Liberty Assembly of GodSupreme Court of New Hampshire · 2012
5 more not listed; retrieve them via the Exa API.