Legal Opinion
Appeal of Liberty Assembly of God
Supreme Court of New Hampshire
Decided May 22, 2012No. 2011-368PublishedCited by 4 opinions
1Opinion of the CourtConboy, J.
The petitioner, Liberty Assembly of God (Assembly), appeals the decision of the New Hampshire Board of Tax and Land Appeals (BTLA) upholding a 2008 decision of the respondent, City of Concord (City), denying Assembly’s request for a religious use tax exemption. We affirm.
The following facts are drawn from the record. Assembly is a “regularly recognized and constituted” religious denomination, incorporated in the State of New Hampshire. RSA 72:23, III (2003). Assembly owns 26.13 acres of land in Concord; approximately twenty acres are in “current use.” See RSA ch. 79-A (2003 & Supp. 2011). The…
2Cases cited17 opinions
- Vogel v. VogelSupreme Court of New Hampshire · 1993
- Br Mnstry Inc v. Rossotti, Charles O.Court of Appeals for the D.C. Circuit · 2000
- General Insulation Co. v. Eckman ConstructionSupreme Court of New Hampshire · 2010
- Mountain Valley Mall Associates v. Municipality of ConwaySupreme Court of New Hampshire · 2000
- Trustees of Phillips Exeter Academy v. ExeterSupreme Court of New Hampshire · 1940
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3Cited by4 opinions
- State v. FurgalSupreme Court of New Hampshire · 2012
- Appeal of Kadle Properties Revocable Realty TrustSupreme Court of New Hampshire · 2017
- Appeal of Tradz, LLCSupreme Court of New Hampshire · 2022
- The Bishop of the Protestant Episcopal Diocese in New Hampshire, A Corporation Sole, d/b/a St. George's Episcopal Church v. Town of DurhamSupreme Court of New Hampshire · 2016