Legal Opinion
St. Paul's School v. City of Concord
Supreme Court of New Hampshire
Decided March 31, 1977No. 7562PublishedCited by 18 opinions
1Opinion of the CourtLampron, J.
This is a petition for abatement of taxes assessed against St. Paul’s School by the city of Concord for the tax year commencing April 1, 1975. The school’s application to the Concord Board of Assessors for abatement was denied, and the school paid the taxes assessed. A petition for abatement was timely filed in the superior court and the case was referred for hearing by a Special Master {Arthur H. Nighswander, Esq.).
At issue are the qualifications for tax exemption under RSA 72:23 of certain of the school’s buildings and land. In advance of the hearing the parties filed an agreed statement of…
2Cases cited18 opinions
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- MacMurray College v. WrightIllinois Supreme Court · 1967
- Pingry Corp. v. Township of HillsideSupreme Court of New Jersey · 1966
- Trustees of the Phillips-Exeter Academy v. ExeterSupreme Court of New Hampshire · 1943
- Board of Assessors of New Braintree v. Pioneer Valley Academy, Inc.Massachusetts Supreme Judicial Court · 1969
13 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Appeal of John H.Supreme Court of New Hampshire · 1980
- Brewster Academy v. Town of WolfeboroSupreme Court of New Hampshire · 1997
- City of Concord v. New Testament Baptist ChurchSupreme Court of New Hampshire · 1978
- Crown Paper Co. v. City of BerlinSupreme Court of New Hampshire · 1997
- Housing Partnership v. Town of RollinsfordSupreme Court of New Hampshire · 1996
13 more not listed; retrieve them via the Exa API.