Legal Opinion

The Marist Brothers of New Hampshire v. Town of Effingham

Supreme Court of New Hampshire

Decided September 14, 2018No. 2017-0187Published

1Opinion of the CourtHicks, J.

*93 The plaintiff, The Marist Brothers of New Hampshire (MBNH), appeals the following orders of the Superior Court ( Ignatius , J.): (1) a decision, following a two-day bench trial, upholding the denial by the defendant, Town of Effingham (Town), of MBNH's request for a charitable tax exemption, for tax year 2015, for real property, see RSA 72:23, V (2012) (charitable tax exemption), :34-a (Supp. 2017) (appeal from refusal to grant exemption, deferral, or tax credit); and (2) an order granting the Town's motion in limine to exclude evidence of the tax treatment of New Hampshire youth camps other…

2Cases cited27 opinions

  1. Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
  2. People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
  3. Green Acre Baha'i Institute v. Town of EliotSupreme Judicial Court of Maine · 1954
  4. New England Legal Foundation v. City of BostonMassachusetts Supreme Judicial Court · 1996
  5. Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007

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