Christian Camps & Conferences, Inc. v. Town of Alton

(By special assignment pursuant to RSA 490:3.) Petition for abatement of property taxes assessed by the defendant town for the tax year beginning April 1, 1975. Hearing before a Master, Charles T. Gallagher, Esquire, resulted in a report recommending the granting of the petition, which was affirmed by the Superior Court, Keller, C.J., who reserved and transferred defendant’s exceptions to certain findings of fact and rulings of law.

The plaintiff is a Massachusetts corporation with a principal place of business in Alton, New Hampshire. It has secured a ruling from the Internal Revenue Service…