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ELTRA CORP. v. TOWN OF HOPKINTON

No. 78-246.

119 N.H. 907 (1979)

ELTRA CORPORATION v. TOWN OF HOPKINTON.

Supreme Court of New Hampshire.

December 28, 1979.

Attorney(s) appearing for the Case

Wadleigh, Starr, Peters, Dunn & Kohls, of Manchester (Eugene M. Van Loan, III, orally), for the plaintiff.

Upton, Sanders & Smith, of Concord (Gary B. Richardson orally), for the defendant.

BROCK, J.

This is an appeal from a decision of the board of taxation determining the amount owed the town of Hopkinton by Eltra Corporation for "its just share of the public expense" under RSA 162-I:15.

The plaintiff, Eltra, filed a petition with the board of taxation in early 1977 for a hearing on the amount due the town of Hopkinton in lieu of taxes. Its petition challenged a tax bill in the amount of $92,098.22 issued by the defendant town to Eltra for...

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