APPEAL OF N.E. MARKETING ASSOC'S, INC.

No. 85-458.

128 N.H. 750 (1986)

APPEAL OF NEW ENGLAND MARKETING ASSOCIATES, INC. & a. (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

December 5, 1986.


Attorney(s) appearing for the Case

Marcus Hurn, of Concord, by brief and orally, for the taxpayers New England Marketing Associates, Inc., and The Village at Winnepesaukee Timeshare Owners Association.

Wescott, Millham & Dyer, of Laconia (Peter V. Millham on the brief and orally), for the taxpayer The Summit at Four Seasons.

Decker, Fitzgerald & Sessler, of Laconia (James N. Sessler on the brief and orally), for the City of Laconia.


BROCK, C.J.

This is an appeal from a decision of the New Hampshire Board of Tax and Land Appeals (the board) brought pursuant to RSA 76:16-a, V (Supp. 1985), denying the taxpayers' requests for abatements of the property taxes assessed for the tax years 1982 and 1983. Inter alia, the taxpayers argue that the board erred in permitting cumulative, separate assessments of fractional interests (unit weeks) in condominium units. We agree and therefore reverse and...

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