Legal Opinion
Appeal of Village Bank & Trust Co.
Supreme Court of New Hampshire
Decided February 16, 1984No. 83-006; No. 83-059PublishedCited by 4 opinions
1Opinion of the CourtBatchelder, J.
These are appeals, pursuant to RSA 541:6, from rulings of the New Hampshire Board of Tax and Land Appeals (formerly Board of Taxation), denying the plaintiffs a tax abatement. See RSA 84:23 (Supp. 1981). Each of the plaintiff banks was assessed by the Department of Revenue Administration (the department) a tax of $5,000 under RSA 84:16-d (Supp. 1983) after its first few months of operation. Both appeals raise the question whether the assessment should have been prorated to reflect only that portion of the year during which the bank was in operation. We hold that the assessment should have…
2Cases cited2 opinions
- State ex rel. First National Bank v. BartleyNebraska Supreme Court · 1894
- Blue Mountain Forest Ass'n v. Town of CroydonSupreme Court of New Hampshire · 1977
3Cited by4 opinions
- Appeal of Public Service Co.Supreme Court of New Hampshire · 1984
- City of Portsmouth New Hampshire v. Richard Schlesinger and William WeinsteinCourt of Appeals for the First Circuit · 1995
- Chagnon Lumber Co. v. Stone Mill Construction Corp.Supreme Court of New Hampshire · 1984
- City of Portsmouth v. Richard Schlesinger and William WeinsteinCourt of Appeals for the First Circuit · 1995