Legal Opinion
Eldertrust of Florida, Inc. v. Town of Epsom
Supreme Court of New Hampshire
Decided January 18, 2007No. 2005-706PublishedCited by 22 opinions
1Opinion of the CourtDuggan, J.
The defendant, Town of Epsom (Town), appeals a recommendation of the Special Master (Manias, J.), approved by the Superior Court (Fitzgerald, J.), granting a charitable tax exemption on properties owned by the plaintiff, ElderTrust of Florida, Inc. (ElderTrust). We affirm.
I. Background,
The trial court found the following facts. National Health Investors (NHI) is a real estate investment trust that held mortgages on Epsom Manor and Heartland Place (collectively, the facilities), both of which are located in Epsom. Epsom Manor is a skilled nursing facility and Heartland Place is an assisted…
2Cases cited26 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Methodist Old Peoples Home v. KorzenIllinois Supreme Court · 1968
- Eden Retirement Center, Inc. v. Department of RevenueIllinois Supreme Court · 2004
- Appeal of Town of BethlehemSupreme Court of New Hampshire · 2006
- Brattleboro Retreat v. Town of BrattleboroSupreme Court of Vermont · 1934
21 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- EnergyNorth Natural Gas, Inc. v. Certain UnderwritersSupreme Court of New Hampshire · 2007
- Town of Peterborough v. MacDowell Colony, Inc.Supreme Court of New Hampshire · 2008
- In RE STATE (STATE v. JohansonSupreme Court of New Hampshire · 2007
- Matter of GendronSupreme Court of New Hampshire · 2008
- Granite State Management & Resources v. City of ConcordSupreme Court of New Hampshire · 2013
17 more not listed; retrieve them via the Exa API.