Dartmouth Corp. of Alpha Delta v. Town of Hanover

Plaintiffs, owners of three fraternity houses located on the Dartmouth College campus in Hanover, appeal from the denial of their motions for rehearing on petitions for tax abatement before the State board of taxation. RSA 71-B:12 (Supp. 1973); RSA 541:3, 6. Requests for abatement of 1971 property taxes were filed in February 1972. At a hearing on March 20, 1974, the board received evidence relative to plaintiffs’ petitions, but denied relief in a written opinion dated May 20. The questions presented to this court are whether the board erred in sustaining the values assigned to the buildings…