Legal Opinion
Christian Science Pleasant View Home v. City of Concord
Supreme Court of New Hampshire
Decided March 31, 1977No. 7552PublishedCited by 3 opinions
1Opinion of the CourtLampron, J.
Appeal under RSA 76:17 (Supp. 1975) from the denial of a petition for abatement of taxes assessed against plaintiff for the tax year beginning April 1, 1975. Plaintiff claimed its real estate located at 233 Pleasant Street in Concord, also known as the Pleasant View Home for the Aged, to be wholly tax exempt. After plaintiff filed an application for abatement of taxes, the Concord Board of Assessors reduced the assessed valuation of this property, but denied plaintiff’s claim that the property is exempt from taxation. Plaintiff’s claim for exemption is made under the provisions of Laws 1925,…
2Cases cited7 opinions
- Society of the Cincinnati v. ExeterSupreme Court of New Hampshire · 1943
- St. Paul's School v. City of ConcordSupreme Court of New Hampshire · 1977
- Appalachian Mountain Club v. MeredithSupreme Court of New Hampshire · 1960
- Babcock v. Leopold Morse Home for Infirm Hebrews & OrphanageMassachusetts Supreme Judicial Court · 1917
- Hedding Camp Meeting Ass'n v. EppingSupreme Court of New Hampshire · 1937
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3Cited by3 opinions
- Wolfeboro Camp School, Inc. v. Town of WolfeboroSupreme Court of New Hampshire · 1994
- Appeal of the City of LaconiaSupreme Court of New Hampshire · 2001
- Christian Schools, Inc. v. Town of RockportSupreme Judicial Court of Maine · 1985