King Ridge, Inc. v. Town of Sutton
Supreme Court of New Hampshire
1Opinion of the CourtKenison, C.J.
The issue presented by this appeal is whether.ski lifts used for downhill skiing are taxable under the provisions of RSA ch. 72 (Persons and Property Liable to Taxation). Pursuant to Laws 1973, 544:16 (Disposition of Pending Applications for Abatement) plaintiff transferred its petitions for abatement of real estate taxes to the Merrimack County Superior Court. See RSA 76:17 (Supp. 1973) (Abatement by Court). Keller, C.J., reserved and transferred without ruling three questions:(1) . Is the property comprising ski lifts, as described in the agreed statement of facts and exhibits, taxable,…
2Cases cited9 opinions
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Sherburne Corporation v. Town of SherburneSupreme Court of Vermont · 1965
- Petition of Gilbert AssociatesSupreme Court of New Hampshire · 1952
- Gilford v. State Tax CommissionSupreme Court of New Hampshire · 1967
- Automatic Sprinkler Corp. of America v. MarstonSupreme Court of New Hampshire · 1947
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3Cited by15 opinions
- Appeal of Town of BethlehemSupreme Court of New Hampshire · 2006
- New England Telephone & Telegraph Co. v. City of FranklinSupreme Court of New Hampshire · 1996
- Appeal of ReidSupreme Court of New Hampshire · 1998
- Crown Paper Co. v. City of BerlinSupreme Court of New Hampshire · 1997
- New England Telephone & Telegraph Co. v. City of RochesterSupreme Court of New Hampshire · 1999
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