Appeal of Meunier

The plaintiff, Bernhardine Meunier, appeals the dismissal of her petition for the abatement of real estate tax by the board of tax and land appeals (BTLA). We affirm.

The relevant facts follow. On July 9, 1996, the plaintiff filed with the BTLA a petition for the abatement of a real estate tax levied by the Town of Strafford. The plaintiff contends that her property is located in the Town of Barnstead and that she does not own property within Strafford. By order dated January 3, 1997, the BTLA granted Strafford’s motion to dismiss, ruling that it did not have jurisdiction to determine…