Legal Opinion
Woodview Development Corp. v. Town of Pelham
Supreme Court of New Hampshire
Decided April 11, 2005No. 2004-607PublishedCited by 15 opinions
1Opinion of the CourtGalway, J.
The respondent, Town of Pelham (Town), appeals the order of the Superior Court (Groff, J.) reversing the town’s denial of the request of the petitioner, Woodview Development Corporation, for an abatement of land use change taxes (LUCT). See RSA 79-A:7 (2003). We reverse.
The parties do not dispute the following facts. The petitioner owns two tracts of land in Pelham, which had been in current use. In April 2002, the petitioner received approval to subdivide the tracts into twenty-seven building lots. When the Town valued the lots for the assessment of the LUCT, the valuations reflected the…
2Cases cited6 opinions
- Appeal of Estate of Van LunenSupreme Court of New Hampshire · 2000
- Blackthorne Group, Inc. v. Pines of Newmarket, Inc.Supreme Court of New Hampshire · 2004
- Opinion of the JusticesSupreme Court of New Hampshire · 1993
- Adams v. Woodlands of NashuaSupreme Court of New Hampshire · 2005
- Appeal of Town of HollisSupreme Court of New Hampshire · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Mortgage Specialists, Inc. v. DaveySupreme Court of New Hampshire · 2006
- Carlisle v. Frisbie Memorial HospitalSupreme Court of New Hampshire · 2005
- Ryan James Realty, LLC v. Villages at Chester Condominium Ass'nSupreme Court of New Hampshire · 2006
- Town of Hinsdale v. Town of ChesterfieldSupreme Court of New Hampshire · 2005
- In Re the Liquidation of the Home InsuranceSupreme Court of New Hampshire · 2006
10 more not listed; retrieve them via the Exa API.