Town of Newport v. State

This is an appeal by the town of Newport under RSA 76:16-a V (Supp. 1973) from the denial by the board of taxation of the town’s petition for rehearing of the Arlington Sample Book Company’s application for abatement of real estate taxes.

The only claim of the town in its appeal is that it did not receive legal notice of the initial hearing on the taxpayer’s application. Notices of this hearing were sent by ordinary first class mail to the taxpayer, the town clerk and the chairman of the board of selectmen. Both RSA 71-B:10 (Supp. 1973) and RSA 76:16-a II (Supp. 1973) were effective September…