Tyler Road Development Corp. v. Town of Londonderry

The defendant, the Town of Londonderry (town), appeals the Superior Court’s (Murphy, J.) ruling that application of RSA 79-A:7, V (Supp. 1999) to the plaintiff’s land is unconstitutionally retrospective. The plaintiff, Tyler Road Development Corporation, cross-appeals the trial court’s determination that the court lacked jurisdiction to abate taxes assessed against a portion of that land. We affirm in part, reverse in part, vacate in part, and remand.

The parties stipulated to the following facts. In 1995, the plaintiff acquired two adjacent parcels of land in Londonderry. The prior owners had…