Legal Opinion
New Canaan Academy, Inc. v. Town of Canaan
Supreme Court of New Hampshire
Decided February 19, 1982No. 81-050PublishedCited by 8 opinions
1Opinion of the CourtBatchelder, J.
New Canaan Academy, Inc., seeks an abatement of taxes assessed for the year beginning April 1, 1977, on the corporation’s real estate located in Canaan, New Hampshire, consisting of a forty-two-room house on approximately six acres of land. The plaintiff bases its claim for tax exemption upon the provisions of RSA 72:23 IV, which exempts from property taxation:
“The buildings and structures of schools, seminaries of learning, colleges, academies and universities organized or incorporated or carrying on their principal activities in this state and owned, used and occupied by them for the…
2Cases cited11 opinions
- Swedenborg Foundation, Inc. v. LewisohnNew York Court of Appeals · 1976
- St. Paul's School v. City of ConcordSupreme Court of New Hampshire · 1977
- Summit Electric, Inc. v. Pepin Bros. Construction, Inc.Supreme Court of New Hampshire · 1981
- Nature Conservancy v. NelsonSupreme Court of New Hampshire · 1966
- Oasis, Midwest Center for Human Potential v. RosewellAppellate Court of Illinois · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- New Jersey Carpenters Apprentice Training & Education Fund v. Borough of KenilworthSupreme Court of New Jersey · 1996
- Nebraska State Bar Foundation v. Lancaster County Board of EqualizationNebraska Supreme Court · 1991
- Wolfeboro Camp School, Inc. v. Town of WolfeboroSupreme Court of New Hampshire · 1994
- Appeal of Emissaries of Divine LightSupreme Court of New Hampshire · 1995
- Appeal of Kadle Properties Revocable Realty TrustSupreme Court of New Hampshire · 2017
3 more not listed; retrieve them via the Exa API.