Arlington American Sample Book Co. v. Board of Taxation

The plaintiff, Arlington American Sample Book Company, appeals under RSA 76:16-a (Supp. 1975) from a decision of the State board of taxation dismissing its appeal to the board for a tax abatement on the ground that the appeal was not seasonably filed. RSA 76:16-a (Supp. 1975).

The plaintiff acquired certain commercial property in Newport in 1970 for a price of $100,000. In 1971, the property was assessed by the town at that value. In 1972, it was assessed at $337,500, whereupon the plaintiff appealed to the selectmen and then the board of taxation for an abatement. The latter granted an…