APPEAL OF CITY OF FRANKLIN

No. 92-595.

137 N.H. 622 (1993)

APPEAL OF THE CITY OF FRANKLIN (New Hampshire Board of Tax and Land Appeals).

Supreme Court of New Hampshire.

September 22, 1993.


Attorney(s) appearing for the Case

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

Stanley H. Robinson, of Franklin, on the brief and orally, for the Franklin Home for the Aged.


BROCK, C.J.

The City of Franklin (the city) appeals the decision of the New Hampshire Board of Tax and Land Appeals (the board) that the Franklin Home for the Aged (the home) qualifies for a charitable tax exemption pursuant to RSA 72:23 (1991). We affirm.

From 1938 to 1989, the home was classified as tax exempt by the city. In 1989, the city denied the home's annual request for exemption pursuant to RSA 72:23, and the home appealed to the board. Following...

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