Legal Opinion

590 Realty Co., Ltd. v. City of Keene

Supreme Court of New Hampshire

Decided April 2, 1982No. 81-015PublishedCited by 7 opinions

1Opinion of the CourtDouglas, J.

The issue in this tax abatement case, RSA 76:17 (Supp. 1981), is whether the master erred in excluding the value of certain features of the plaintiffs medical clinic from the building’s fair market value.

The plaintiff, a limited partnership, built and owns property housing the Keene Clinic. The structure, located adjacent to the Cheshire County Hospital, was designed as a clinic.

The City of Keene assessed the property as a clinic, including in its fair market value the building’s many specialized features. The plaintiff disputed this assessment and petitioned the superior court for abatement…

2Cases cited9 opinions

  1. Trustees of the Phillips-Exeter Academy v. ExeterSupreme Court of New Hampshire · 1943
  2. Public Service Co. v. New HamptonSupreme Court of New Hampshire · 1957
  3. Blue Mountain Forest Ass'n v. Town of CroydonSupreme Court of New Hampshire · 1979
  4. Paras v. City of PortsmouthSupreme Court of New Hampshire · 1975
  5. New England Power Co. v. Town of LittletonSupreme Court of New Hampshire · 1974

4 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Appeal of Pennichuck Water Works, Inc.Supreme Court of New Hampshire · 2010
  2. Merchants Mutual Insurance Group v. Orthopedic Professional Ass'nSupreme Court of New Hampshire · 1984
  3. Steele v. Town of AllenstownSupreme Court of New Hampshire · 1984
  4. Appeal of Town of PlymouthSupreme Court of New Hampshire · 1984
  5. Rollsworth Tri-City Trust v. City of SomersworthSupreme Court of New Hampshire · 1985

2 more not listed; retrieve them via the Exa API.

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