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TOWN OF FRANCONIA v. GRANITE STATE CONCESSIONS

No. 81-361.

122 N.H. 684 (1982)

THE TOWN OF FRANCONIA v. GRANITE STATE CONCESSIONS, INC.

Supreme Court of New Hampshire.

July 14, 1982.

Attorney(s) appearing for the Case

John M. A. Rolli, of Littleton, by brief and orally, for the plaintiff.

David B. Shepatin, of Littleton, by brief and orally, for the defendant.

BATCHELDER, J.

This interlocutory transfer from the Grafton County Superior Court (Johnson, J.) presents the following two questions:

"(a) Is the defendant subject to real estate taxation pursuant to RSA ch. 72 upon buildings owned by the State of New Hampshire in Franconia State Park? (b) Do the provisions of RSA 72:73 violate the Constitutions of the United States and the State of New Hampshire?"

We answer the first question in...

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