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APPEAL OF NET REALTY HOLDING TRUST

No. 84-556 No. 84-559.

127 N.H. 276 (1985)

APPEAL OF NET REALTY HOLDING TRUST APPEAL OF ROLLSWORTH TRI-CITY TRUST (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

August 16, 1985.

Attorney(s) appearing for the Case

Wiggin & Nourie, of Manchester (W. Wright Danenbarger and Edward L. Cross, Jr., on the brief, and Mr. Cross orally), for the plaintiffs.

Shaheen, Cappiello, Stein & Gordon P.A., of Dover (Dorothy M. Bickford on the brief and orally), for the defendant, the City of Somersworth.

BATCHELDER, J.

In this appeal, the plaintiffs, Net Realty Holding Trust and Rollsworth Tri-City Trust, seek reversals of decisions of the board of tax and land appeals (the board) denying them abatements of taxes assessed by the defendant, the City of Somersworth. We reverse and remand.

These cases were consolidated on appeal because they both present the questions whether the board in issuing its orders below acted without a quorum and, if so, whether this...

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