VICKERRY REALTY CO. TRUST v. CITY OF NASHUA

Nos. 6946, 7026, 7141.

116 N.H. 536 (1976)

VICKERRY REALTY COMPANY TRUST v. CITY OF NASHUA. NATHAN MANN v. CITY OF NASHUA. FLEURETTE FOURNIER v. CITY OF NASHUA.

Supreme Court of New Hampshire.

September 30, 1976.


Attorney(s) appearing for the Case

Hamblett, Kerrigan, LaTourette & Lopez (Mr. Joseph M. Kerrigan orally) for the plaintiffs.

H. Philip Howorth, corporation counsel, by brief and orally, for the defendant.


GRIMES, J.

These are three separate appeals from the board of taxation which, in each case, denied the taxpayer an abatement for the years 1970 through 1972. The issues are whether the taxpayers are barred from appealing for failure to request a rehearing as required by RSA 541:3 and whether the board so far failed to make sufficient findings to meet the requirements of Trustees of Lexington Realty Trust v. Concord, 115 N.H. 131

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