590 REALTY CO., LTD. v. CITY OF KEENE

No. 81-015.

122 N.H. 284 (1982)

590 REALTY CO., LTD. v. CITY OF KEENE

Supreme Court of New Hampshire.

April 2, 1982.


Attorney(s) appearing for the Case

Faulkner, Plaut, Hanna, Zimmerman & Freund, of Keene (George R. Hanna on the brief and orally), for the plaintiff.

Wadleigh, Starr, Peters, Dunn & Kohls, of Manchester (Theodore Wadleigh on the brief and orally), for the City of Keene.


DOUGLAS, J.

The issue in this tax abatement case, RSA 76:17 (Supp. 1981), is whether the master erred in excluding the value of certain features of the plaintiff's medical clinic from the building's fair market value.

The plaintiff, a limited partnership, built and owns property housing the Keene Clinic. The structure, located adjacent to the Cheshire County Hospital, was designed as a clinic.

The City of Keene assessed the property as a clinic, including...

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