Society Hill at Merrimack Condominium Ass'n v. Town of Merrimack

The plaintiffs, Society Hill at Merrimack Condominium Association and 254 unit owners, appeal the decision of the Superior Court {Murphy, J.) denying an abatement of the property taxes imposed by the defendant, the Town of Merrimack (town). We affirm.

The plaintiffs petitioned the town for an abatement of taxes assessed as of April 1, 1991, on 254 condominium units at the community known as Society Hill at Merrimack. The town denied the plaintiffs’ request for an abatement. The plaintiffs then filed a petition for abatement of taxes in superior court pursuant to RSA 76:17 (Supp. 1993), and á…