Lee James Enterprises, Inc. v. Town of Northumberland

The defendant, Town of Northumberland (town), appeals two orders of the Superior Court denying its motion to dismiss (Perkins, J. ) and granting the motion of the plaintiff, Lee James Enterprises, Inc., for summary judgment (Smith, J.). We reverse and remand.

The parties stipulated to the following facts. The plaintiff owned property in the Town of Northumberland. The town took the property by tax deed, pursuant to RSA 80:58-:86 (1991 & Supp. 2002), in August 1996, for non-payment of $2,387.82 in property taxes. By the time the town took the property by tax deed, the plaintiffs unpaid taxes,…