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Legal Opinion

Hampton Beach Casino, Inc. v. Town of Hampton

Supreme Court of New Hampshire

Decided April 17, 1996No. 94-853PublishedCited by 3 opinions

1Opinion of the CourtHorton, J.

This case involves the question of whether the Superior Court {McHugh, J.) erred in ruling that the defendant, Town of Hampton (town), was precluded from assessing real property taxes on land owned by the plaintiffs, Hampton Beach Casino, Inc. (the Casino), McDonald’s Corporation, and Leb Company-New Hampshire Division, because the town covenanted in a lease with the lessee and its successors and assigns not to tax the land or any part thereof during the term of the lease. We reverse and remand.

The parties stipulated to the following facts. On April 1,1898, the town and the Hampton Beach…

2Cases cited12 opinions

  1. Montgomery v. Town of BranfordSupreme Court of Connecticut · 1928
  2. Echo Consulting Services, Inc. v. North Conway BankSupreme Court of New Hampshire · 1995
  3. Gowen v. SwainSupreme Court of New Hampshire · 1939
  4. Appeal of DellSupreme Court of New Hampshire · 1995
  5. Piper v. MeredithSupreme Court of New Hampshire · 1927

7 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Appeal of ReidSupreme Court of New Hampshire · 1998
  2. Holl v. Claremont AssociatesSupreme Court of New Hampshire · 1999
  3. Tommy Hilfiger v. N. Conway OutletsDistrict Court, D. New Hampshire · 2000

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