Housing Partnership v. Town of Rollinsford

The defendant, Town of Rollinsford, appeals the order of the Superior Court (Fauver, J.) holding that property *240owned by the plaintiff, the Housing Partnership, at 466 and 488 Becearis Drive in the Town of Rollinsford is exempt from local real estate taxes. The defendant asserts that the trial court erred in concluding that the plaintiff was a charity within the meaning of RSA 72:23-l (Supp. 1995). The defendant also contends that, even if the trial court was correct in concluding that the plaintiff is a charity, it erred in finding that the plaintiff occupied and used the property for the…