Appeal of Town of Plymouth

This tax abatement dispute presents five issues: (1) do the plaintiffs have standing as owners of an undivided interest in the common area of a condominium to seek an abatement of the real estate tax assessed on their interest in the condominium common property; (2) are items of personalty purchased by the plaintiffs with the real estate, including ski passes, home furnishings, and rental and cleaning charges, taxable as real estate under RSA 72:6; (3) did the plaintiffs sustain their burden of proving that they were taxed disproportionately; (4) was the decision of the New Hampshire Board of…