JMJ Properties, LLC v. Town of Auburn

The petitioner, JMJ Properties, LLC (JMJ), appeals an order of the Superior Court {Delker, J.) granting the motion for summary judgment filed by the respondent, the Town of Auburn, and denying the cross-motion for summary judgment filed by JMJ. The trial court ruled that the Town, after learning in 2012 that JMJ’s property no longer qualified for current use assessment because of a July 2011 change in use, was authorized to issue supplemental 2012 property tax bills based upon the market value of the property. JMJ argues that the trial court erred when it concluded that: (1) RSA 76:14 (2012)…