ST. PAUL'S SCHOOL v. CITY OF CONCORD

No. 7562.

117 N.H. 243 (1977)

ST. PAUL'S SCHOOL v. CITY OF CONCORD

Supreme Court of New Hampshire.

March 31, 1977.


Attorney(s) appearing for the Case

Orr & Reno and William L. Chapman, of Concord (Mr. Robert H. Reno orally) for the plaintiff.

Paul F. Cavanaugh, city solicitor, and Upton, Sanders & Smith, of Concord (Mr. Richard F. Upton orally) for the defendant.


LAMPRON, J.

This is a petition for abatement of taxes assessed against St. Paul's School by the city of Concord for the tax year commencing April 1, 1975. The school's application to the Concord Board of Assessors for abatement was denied, and the school paid the taxes assessed. A petition for abatement was timely filed in the superior court and the case was referred for hearing by a Special Master (Arthur H. Nighswander, Esq.).

At issue are the qualifications...

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