Rye Beach Country Club, Inc. v. Town of Rye

The Town of Rye (town) appeals the decision of the Superior Court (Goode, J.) granting Rye Beach Country Club, Inc. now known as Abenaqui Country Club, Inc. (taxpayer), petition for abatement, and the decision of the Superior Court (McHugh, J.) denying its motion for reconsideration. We affirm in part and reverse in part.

The parties stipulated to the following facts. The taxpayer’s property consists of an eighteen hole golf course with related buildings and improvements. This litigation focuses solely on that part of the taxpayer’s property which is located within the recreational zone of the…