Legal Opinion
Appeal of the City of Franklin
Supreme Court of New Hampshire
Decided September 22, 1993No. 92-595PublishedCited by 5 opinions
1Opinion of the CourtBrock, C. J.
The City of Franklin (the city) appeals the decision of the New Hampshire Board of Tax and Land Appeals (the board) that the Franklin Home for the Aged (the home) qualifies for a charitable tax exemption pursuant to RSA 72:23 (1991). We affirm.
From 1938 to 1989, the home was classified as tax exempt by the city. In 1989, the city denied the home’s annual request for exemption pursuant to RSA 72:23, and the home appealed to the board. Following a hearing, the board found that the home had successfully established the criteria necessary for status as a charitable organization and ruled that it…
2Cases cited4 opinions
- Carter v. WhitcombSupreme Court of New Hampshire · 1908
- Society of the Cincinnati v. ExeterSupreme Court of New Hampshire · 1943
- Nature Conservancy v. NelsonSupreme Court of New Hampshire · 1966
- Young Women's Christian Ass'n v. PortsmouthSupreme Court of New Hampshire · 1937
3Cited by5 opinions
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
- East Coast Conference of the Evangelical Covenant Church of America, Inc. v. Town of SwanzeySupreme Court of New Hampshire · 2001
- Housing Partnership v. Town of RollinsfordSupreme Court of New Hampshire · 1996
- Appeal of the City of LaconiaSupreme Court of New Hampshire · 2001
- The Marist Brothers of New Hampshire v. Town of EffinghamSupreme Court of New Hampshire · 2018