Legal Opinion
Senior Citizens Housing Development Corp. v. City of Claremont
Supreme Court of New Hampshire
Decided December 28, 1982No. 82-252PublishedCited by 10 opinions
1Opinion of the CourtKing, C.J.
The issue presented by this interlocutory transfer without ruling is whether apartment units in a housing project for low-income elderly and handicapped individuals, operated by a charitable corporation, are exempt from taxation under the terms of RSA 72:23, V, if the apartments are not open to all senior citizens nor occupied by officers of the corporation. We hold that such apartments are exempt from taxation.
The plaintiff, Senior Citizens Housing Development Corporation of Claremont (Senior Citizens), is a non-profit corporation which owns and operates a housing project for low-income…
2Cases cited6 opinions
- Alton Bay Camp Meeting Asso. v. AltonSupreme Court of New Hampshire · 1968
- Nature Conservancy v. NelsonSupreme Court of New Hampshire · 1966
- Young Women's Christian Ass'n v. PortsmouthSupreme Court of New Hampshire · 1937
- St. Mary's School for Girls v. ConcordSupreme Court of New Hampshire · 1922
- Wentworth Home v. PortsmouthSupreme Court of New Hampshire · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
- Yorgason v. County Board of Equalization Ex Rel. Episcopal Management Corp.Utah Supreme Court · 1986
- Supervisor of Assessments of Baltimore City v. Har Sinai West Corp.Court of Special Appeals of Maryland · 1993
- Appeal of the Kiwanis Club of Hudson, Inc.Supreme Court of New Hampshire · 1995
- Maine AFL-CIO Housing Development Corp. v. Town of MadawaskaSupreme Judicial Court of Maine · 1987
5 more not listed; retrieve them via the Exa API.