Legal Opinion
Appeal of the City of Laconia
Supreme Court of New Hampshire
Decided August 31, 2001No. 99-752PublishedCited by 2 opinions
1Opinion of the CourtDalianis, J.
The defendant, the City of Laconia (City), appeals the decision of the New Hampshire Board of Tax and Land Appeals (BTLA) granting a charitable tax exemption to property owned by the plaintiff, the Taylor Home (Home). We affirm.
The record reveals the following undisputed facts. The Home operates a large elderly housing complex in Laconia, including independent living, assisted living, and nursing care facilities. Residents pay entrance fees and monthly fees. The Home sought a tax abatement for tax year 1996 and a complete exemption for tax year 1997, with an alternative claim for an abatement…
2Cases cited6 opinions
- Trustees of Phillips Exeter Academy v. ExeterSupreme Court of New Hampshire · 1940
- Alton Bay Camp Meeting Asso. v. AltonSupreme Court of New Hampshire · 1968
- Appeal of the Kiwanis Club of Hudson, Inc.Supreme Court of New Hampshire · 1995
- Hedding Camp Meeting Ass'n v. EppingSupreme Court of New Hampshire · 1937
- Appeal of the City of FranklinSupreme Court of New Hampshire · 1993
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3Cited by2 opinions
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
- Appeal of Town of WolfeboroSupreme Court of New Hampshire · 2005