Robert Carr & a. v. Town of New London

The respondent, the Town of New London (Town), appeals an order of the Superior Court ( McNamara , J.) granting summary judgment to the petitioners, Robert Carr (Carr) and Raoul & Karen, LLC (Raoul & Karen), in their appeal of the Town's denial of their request for a property tax abatement pursuant to RSA 76:16 (Supp. 2016). We affirm.

I

The pertinent facts are as follows. During the 2014 tax year, Carr owned property located at 29 Boulder Point Road in New London from April 1, 2014 1 , to December 20, 2014, at which time he sold the property to Raoul & Karen. 2 The house on the property was…