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ROUSSEAU v. TOWN OF ALLENSTOWN

No. 7795.

117 N.H. 1009 (1977)

EDDIE ROUSSEAU, JR. & a. v. TOWN OF ALLENSTOWN.

Supreme Court of New Hampshire.

December 16, 1977.

Attorney(s) appearing for the Case

Cleveland, Waters & Bass, of Concord (Mr. Howard J. Zibel orally), for the plaintiff.

Richard F. Therrien, of Manchester, by brief and orally, for the defendant.

MEMORANDUM OPINION

Seven mobile home owners in Allenstown filed for an abatement of their 1976 real estate tax, were denied an abatement, appealed to the board of taxation and participated in a hearing before the board on March 9, 1977. The board issued a written decision in their favor on March 23 but the town did not appeal to this court until 45 days later. All parties agree the appeal is not timely under the clear 30-day ruling in Demoulas v. Town of Salem...

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