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APPEAL OF GREAT LAKES CONTAINER CORP.

No. 84-182.

126 N.H. 167 (1985)

APPEAL OF GREAT LAKES CONTAINER CORPORATION (New Hampshire Board of Tax and Land Appeals).

Supreme Court of New Hampshire.

February 22, 1985.

Attorney(s) appearing for the Case

Wadleigh, Starr, Peters, Dunn & Chiesa, of Manchester (Jeffrey H. Karlin on the brief and orally), for Great Lakes Container Corporation.

Engel & Morse P.A., of Exeter (Mark S. Gearreald on the brief and orally), for the Town of Kingston.

BROCK, J.

Pursuant to RSA 76:16, Great Lakes Container Corporation (GLCC) sought an abatement of property taxes assessed on land and buildings it owns in Kingston, for the 1982 tax year. The board of selectmen of Kingston denied the abatement, and GLCC appealed to the New Hampshire Board of Tax and Land Appeals (the board), under RSA 76:16-a (Supp. 1983).

The board upheld the denial of abatement, ruling that GLCC...

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