Henderson Holdings at Sugar Hill, LLC v. Town of Sugar Hill

This is an interlocutory appeal from an order of the Superior Court (Vaughan, J.) denying a motion to dismiss filed by the Town of Sugar Hill (Town). See SUP. Ct. R. 8. The superior court transferred the following question for our review:

Whether RSA 76:16 requires all landowners to sign and certify their applications for abatement, in whichever form such applications take, that they have a “good faith basis and the facts in the application are true” before they may appeal any assessment decision of a municipality to the superior court or to the BTLA [Board of Tax and Land Appeals], especially…