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PELHAM PLAZA v. TOWN OF PELHAM

No. 7604.

117 N.H. 178 (1977)

PELHAM PLAZA v. TOWN OF PELHAM

Supreme Court of New Hampshire.

February 28, 1977.

Attorney(s) appearing for the Case

Winer, Lynch, Pillsbury & Howorth, of Nashua (Mr. H. Philip Howorth orally) for the plaintiff.

Soule, Leslie & Bronstein, of Salem and Gerald M. Zelin (Mr. Zelin orally) for the defendant.

KENISON, C.J.

Louis Fineman, as trustee, brought this action in behalf of Pelham Plaza, a shopping center in Pelham, New Hampshire. On August 25, 1975, the board of taxation denied the plaintiff's application for an abatement of the taxes on the Plaza property. The plaintiff did not appeal this decision within thirty days as required by RSA 76:16-a V (Supp. 1975) and Demoulas v. Salem, 116 N.H. 775, 367 A.2d 588 (1976). Instead...

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