Phetteplace v. Town of Lyme
Supreme Court of New Hampshire
1Opinion of the CourtThayer, J.
The plaintiffs, Gary E. and Karen C. Phetteplace, appeal a decision of the Superior Court (Fitzgerald, J.) dismissing as untimely their appeal for an abatement of taxes. See RSA 76:17 (Supp. 1999). We affirm.
The facts underlying this appeal are not disputed. In February 1997, the plaintiffs filed an application with the defendant, Town of Lyme, to abate their property taxes. The defendant denied the application on June 27, 1997. The plaintiffs elected to appeal to the superior court and mailed their appeal documents on Saturday, August 30, 1997. See RSA 76:17. The following Monday, September…
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