Town of Franconia v. Granite State Concessions, Inc.

This interlocutory transfer from the Grafton County Superior Court (Johnson, J.) presents the following two questions:

“(a) Is the defendant subject to real estate taxation pursuant to RSA ch. 72 upon buildings owned by the State of New Hampshire in Franconia State Park?(b) Do the provisions of RSA 72:73 violate the Constitutions of the United States and the State of New Hampshire?”

We answer the first question in the affirmative and the second question in the negative, for the reasons which follow. The plaintiff brought this action to collect taxes for the tax year beginning April 1, 1978,…