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SOCIETY HILL AT MERRIMACK CONDO. ASSOC. v. TOWN OF MERRIMACK

No. 93-426.

139 N.H. 253 (1994)

SOCIETY HILL AT MERRIMACK CONDOMINIUM ASSOCIATION & a. v. TOWN OF MERRIMACK

Supreme Court of New Hampshire.

December 28, 1994.

Attorney(s) appearing for the Case

Wenger & Cronin, P.C., of Bedford (Peter D. Wenger on the brief and orally), for the plaintiffs.

Bossie, Kelly, Hodes & Buckley, P.A., of Manchester (Laurence E. Kelly and J. Mark Cranford on the brief, and Mr. Cranford orally), for the defendant.

THAYER, J.

The plaintiffs, Society Hill at Merrimack Condominium Association and 254 unit owners, appeal the decision of the Superior Court (Murphy, J.) denying an abatement of the property taxes imposed by the defendant, the Town of Merrimack (town). We affirm.

The plaintiffs petitioned the town for an abatement of taxes assessed as of April 1, 1991, on 254 condominium units at the community known as Society Hill at Merrimack. The town denied the plaintiffs...

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