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APPEAL OF GILLIN

No. 88-314.

132 N.H. 311 (1989)

APPEAL OF ROBERT A. AND VIRGINIA B. GILLIN (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

October 9, 1989.

Attorney(s) appearing for the Case

Carol A. Rolf, of Amherst, by brief and orally, for the plaintiff.

Town of Hollis, Board of Selectmen, filed no brief.

MEMORANDUM OPINION

BROCK, C.J.

The taxpayers, Robert and Virginia Gillin, appeal from a decision of the New Hampshire Board of Tax and Land Appeals (board) denying their request for abatement of a portion of the property taxes assessed against their residence in Hollis in 1986. See RSA 76:16-a (Supp. 1988). The taxpayers argue, inter alia, that the board erred in ruling that they had lost their right to appeal, which is guaranteed by statute...

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