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ARLINGTON AM. SAMPLE BOOK CO. v. BOARD OF TAXATION

No. 7386.

116 N.H. 575 (1976)

ARLINGTON AMERICAN SAMPLE BOOK COMPANY v. BOARD OF TAXATION.

Supreme Court of New Hampshire.

September 30, 1976.

Attorney(s) appearing for the Case

Maynard, Dunn & Phillips (Mr. William Maynard orally) for the plaintiff.

Spanos & Spanos and Gerald J. Carney (Mr. Carney orally) for the town of Newport.

David H. Souter, attorney general, filed no brief, for the State.

DUNCAN, J.

The plaintiff, Arlington American Sample Book Company, appeals under RSA 76:16-a (Supp. 1975) from a decision of the State board of taxation dismissing its appeal to the board for a tax abatement on the ground that the appeal was not seasonably filed. RSA 76:16-a (Supp. 1975).

The plaintiff acquired certain commercial property in Newport in 1970 for a price of $100,000. In 1971, the property was assessed by the town at that value. In 1972, it was...

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