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APPEAL OF ROKETENETZ

No. 82-150.

122 N.H. 869 (1982)

APPEAL OF STANLEY ROKETENETZ, JR. (New Hampshire Board of Taxation).

Supreme Court of New Hampshire.

October 12, 1982.

Attorney(s) appearing for the Case

Winer, Pillsbury & Bennett, of Nashua (Robert W. Pillsbury on the brief and orally), for Stanley Roketenetz, Jr.

Soule, Leslie, Bronstein & Zelin, of Salem (Barbara F. Loughman on the brief and orally), for the Town of Pelham.

MEMORANDUM OPINION

The taxpayer received a property tax bill for his real estate in Pelham on November 21, 1980, and on February 6, 1981, he filed a request with his town selectmen for an abatement. Unfortunately and regrettably, as often occurs, the selectmen never acted upon the request and, therefore, on May 26, 1981, the taxpayer appealed to the board of taxation. The appeal was dismissed for failure to comply with...

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