Legal Opinion
Appeal of City of Concord
Supreme Court of New Hampshire
Decided January 13, 2011No. 2009-491PublishedCited by 5 opinions
1Opinion of the CourtHicks, J.
The City of Concord (City) appeals orders of the board of tax and land appeals (BTLA) ruling that the taxpayer, Home Care Association of New Hampshire (HCA), is entitled to a charitable tax exemption under RSA 72:23 (Supp. 2010) and denying the City’s motion to have an attorney sit as a board member. We vacate and remand.
The following facts were found by the BTLA or appear in the record. HCA is a voluntary corporation organized under RSA chapter 292 and is a tax exempt organization under section 501(c)(3) of the Internal Revenue Code. See 26 U.S.C. § 501(c)(3) (2006). According to its…
2Cases cited11 opinions
- Massachusetts Medical Society v. Assessors of BostonMassachusetts Supreme Judicial Court · 1960
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
- Society of the Cincinnati v. ExeterSupreme Court of New Hampshire · 1943
- Town of Peterborough v. MacDowell Colony, Inc.Supreme Court of New Hampshire · 2008
- Alton Bay Camp Meeting Asso. v. AltonSupreme Court of New Hampshire · 1968
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- State of New Hampshire v. Exxon Mobil Corporation & a.Supreme Court of New Hampshire · 2015
- Granite State Management & Resources v. City of ConcordSupreme Court of New Hampshire · 2013
- University System of New Hampshire Board of Trustees & A. v. Marco Dorfsman & ASupreme Court of New Hampshire · 2015
- Appeal of Liberty Assembly of GodSupreme Court of New Hampshire · 2012
- Appeal of Kadle Properties Revocable Realty TrustSupreme Court of New Hampshire · 2017