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APPEAL OF TOWN OF SUNAPEE

No. 83-530.

126 N.H. 214 (1985)

APPEAL OF TOWN OF SUNAPEE (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

March 7, 1985.

Attorney(s) appearing for the Case

Hall, Morse, Gallagher & Anderson, of Concord (Charles T. Gallagher on the brief, and G. Wells Anderson orally), for Robert L. and Margaret Wildman.

Sulloway, Hollis & Soden, of Concord (Eleanor H. Holmes on the brief and orally), for the Town of Sunapee.

SOUTER, J.

This is an appeal under RSA 541:6 and RSA 76:16-a, V (Supp. 1983) from a decision of the New Hampshire Board of Tax and Land Appeals ordering abatement of taxes on two lots, one with a house and one vacant. The town excepts to the order as to the house lot, because the taxpayers never applied to the town's selectmen for abatement of the tax on that lot. The town also excepts to the order generally, on the ground that the taxpayers did not offer sufficient...

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