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NEW CANAAN ACADEMY v. TOWN OF CANAAN

No. 81-050.

122 N.H. 134 (1982)

NEW CANAAN ACADEMY, INC. v. TOWN OF CANAAN.

Supreme Court of New Hampshire.

February 19, 1982.

Attorney(s) appearing for the Case

Donald A. Ingram, of Hanover, by brief and orally, for the plaintiff.

Baker, Laney & Hayes, of Lebanon (Robert B. Laney on the brief and orally), for the defendant.

BATCHELDER, J.

New Canaan Academy, Inc., seeks an abatement of taxes assessed for the year beginning April 1, 1977, on the corporation's real estate located in Canaan, New Hampshire, consisting of a forty-two-room house on approximately six acres of land. The plaintiff bases its claim for tax exemption upon the provisions of RSA 72:23 IV, which exempts from property taxation:

"The buildings and structures of schools...

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