Legal Opinion
Demoulas v. Town of Salem
Supreme Court of New Hampshire
Decided December 30, 1976No. 7307PublishedCited by 23 opinions
1Opinion of the CourtKenison, C.J.
This is an appeal from the board of taxation’s denial of an abatement and its subsequent denial of the plaintiff s motion for rehearing. The dispute involves the real estate taxes for the Salem Plaza, a shopping center in Salem, New Hampshire. The Board of Assessors for the Town of Salem assessed the value of the property at $2,029,720. At this value, the plaintiffs taxes were $102,500.86. On October 29, 1974, plaintiff applied to the board of assessors for an abatement (RSA 76:16) but the board took no action. One month later, the plaintiff paid the assessed tax. On February 27, 1975, well…
2Cases cited18 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Radio Corp. of America v. United StatesSupreme Court of the United States · 1951
- Springfield Marine Bank v. Property Tax Appeal BoardIllinois Supreme Court · 1970
- Society for the Protection of New Hampshire Forests v. Site Evaluation CommitteeSupreme Court of New Hampshire · 1975
- Public Service Co. v. New HamptonSupreme Court of New Hampshire · 1957
13 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Darcel, Inc. v. City of Manitowoc Board of ReviewWisconsin Supreme Court · 1987
- Folsom v. County of SpokaneWashington Supreme Court · 1986
- Wynwood Apartments, Inc. v. Board of RevisionOhio Supreme Court · 1979
- Wilson v. Personnel CommissionSupreme Court of New Hampshire · 1977
- Berthiaume v. City of NashuaSupreme Court of New Hampshire · 1978
18 more not listed; retrieve them via the Exa API.