Vickerry Realty Co. Trust v. City of Nashua

These are three separate appeals from the board of taxation which, in each case, denied the taxpayer an abatement for the years 1970 through 1972. The issues are whether the taxpayers are barred from appealing for failure to request a rehearing as required by RSA 541:3 and whether the board so far failed to make sufficient findings to meet the requirements of Trustees of Lexington Realty Trust v. Concord, 115 N.H. 131, 336 A.2d 591 (1975) as to require a remand.

Since plaintiffs are appealing from board of taxation rulings which denied their requests for abatement, RSA 76:16-a V (Supp. 1975)…