Wolfeboro Camp School, Inc. v. Town of Wolfeboro

The plaintiff, Wolfeboro Camp School, Inc. (camp school), sought an abatement of real property taxes from the Town of Wolfeboro (town), alleging that it was entitled to an exemption as a school under RSA 72:23, IV (1991). The town denied the abatement and the camp school appealed. After a three-day trial, the Superior Court (Mohl, J.) granted a limited abatement.

On appeal before this court, the town argues that the trial court erred in ruling: (1) that the camp school is a school within the meaning of the exemption statute; (2) that even if the property is not fully taxable, the trial court…