Legal Opinion
Appeal of the Kiwanis Club of Hudson, Inc.
Supreme Court of New Hampshire
Decided August 4, 1995No. 94-018PublishedCited by 10 opinions
1Opinion of the CourtThayer, J.
The taxpayer, the Kiwanis Club of Hudson, Inc. (Kiwanis), appeals an order of the New Hampshire Board of Tax and Land Appeals (board) awarding it only a 25% exemption from property taxes. It argues that the board erred in ruling that its use of the property was not directly related to its charitable purposes. We reverse.
The board ruled that Kiwanis qualified for a 100% exemption for some of its property, but was entitled only to a 25% exemption for its function hall because the primary use of the hall was not directly related to Kiwanis’ charitable purposes. Kiwanis uses the function hall one…
2Cases cited6 opinions
- Green Acre Baha'i Institute v. Town of EliotSupreme Judicial Court of Maine · 1954
- In re WalkerSupreme Court of New Hampshire · 1994
- Senior Citizens Housing Development Corp. v. City of ClaremontSupreme Court of New Hampshire · 1982
- Wentworth Home v. PortsmouthSupreme Court of New Hampshire · 1968
- Appeal of C.H.R.I.S.T., Inc.Supreme Court of New Hampshire · 1982
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3Cited by10 opinions
- Appeal of ReidSupreme Court of New Hampshire · 1998
- Pheasant Lane Realty Trust v. City of NashuaSupreme Court of New Hampshire · 1998
- East Coast Conference of the Evangelical Covenant Church of America, Inc. v. Town of SwanzeySupreme Court of New Hampshire · 2001
- Appeal of Town of WolfeboroSupreme Court of New Hampshire · 2005
- Appeal of City of ConcordSupreme Court of New Hampshire · 2011
5 more not listed; retrieve them via the Exa API.