FRANCISCAN FATHERS v. PITTSFIELD

No. 4116.

97 N.H. 396 (1952)

FRANCISCAN FATHERS v. PITTSFIELD.

Supreme Court of New Hampshire.

July 1, 1952.


Attorney(s) appearing for the Case

Upton, Sanders & Upton (Mr. Richard F. Upton orally), for the plaintiff.

H. Thornton Lorimer and Francis E. Perkins (Mr. Lorimer orally), for the defendant.


KENISON, C. J.

The pertinent part of Revised Laws, chapter 73, section 28, as amended by Laws 1945, chapter 141, section 2, reads as follows: "The exemptions referred to in sections 24, 26 and 27 of this chapter, as regards real estate hereafter acquired by such institutions, shall apply only to subsequent improvements therein and thereon, and the real estate so acquired shall be assessed and taxed as other similar land and real estate in the vicinity is assessed...

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