First Congregational Church v. Town of Gilmanton

MEMORANDUM OPINION

The only issue in this appeal is whether the plaintiff, First Congregational Church of Laconia, is entitled, as it argued below, to an exemption for 1981 real estate taxes under RSA 72:23, V-a (Supp. 1981) on a 17-acre tract of land it owns in the town of Gilmanton.

The case was submitted to a Master (Robert A. Carignan, Esq.) with a stipulation of facts, and his recommendation that the tax exemption be denied was approved by the Superior Court (Cann, J.). We affirm.

*344It is agreed that the only use made of the land in 1981 was by a Boy Scout troop affiliated with the plaintiff.…