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CHRISTIAN SCIENCE PLEASANT VIEW HOME v. CITY OF CONCORD

No. 7552.

117 N.H. 239 (1977)

CHRISTIAN SCIENCE PLEASANT VIEW HOME v. CITY OF CONCORD

Supreme Court of New Hampshire.

March 31, 1977.

Attorney(s) appearing for the Case

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

Paul F. Cavanaugh, city solicitor, by brief and orally for the city of Concord.

LAMPRON, J.

Appeal under RSA 76:17 (Supp. 1975) from the denial of a petition for abatement of taxes assessed against plaintiff for the tax year beginning April 1, 1975. Plaintiff claimed its real estate located at 233 Pleasant Street in Concord, also known as the Pleasant View Home for the Aged, to be wholly tax exempt. After plaintiff filed an application for abatement of taxes, the Concord Board of Assessors reduced the assessed valuation of this property, but...

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