Lin-Wood Development Corp. v. Town of Lincoln

Lampeón, J.

Appeals to the superior court pursuant to RSA 76:17 from the denial by the selectmen of the town of Lincoln of abatements of real estate taxes for the years 1970 through 1975 assessed under RSA 72:6 to the plaintiffs Lin-Wood Development Corporation and Loon Mountain Recreation Corporation. The Trial Court (Johnson, J.), on an agreed statement of facts and certain exhibits, transferred to this court two issues of law.

The plaintiffs have waived the second transferred question pertaining to the taxability of three buildings owned by them and situated on land leased from the National…