APPEAL OF CITY OF NASHUA

No. 92-602.

138 N.H. 261 (1994)

APPEAL OF CITY OF NASHUA (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

March 3, 1994.


Attorney(s) appearing for the Case

Gottesman and Hollis, P.A., of Nashua (Morgan A. Hollis on the brief and orally), for the plaintiffs, Birch Pond Office Park Associates and New England Mutual Life Insurance Company.

Mark J. Bennett, corporation counsel, of Nashua, by brief and orally, for the City of Nashua.


THAYER, J.

The City of Nashua appeals a decision of the New Hampshire Board of Tax and Land Appeals (board) granting property tax abatements to the plaintiffs. We affirm.

At issue is a three-story, 71,000 square foot office building located on approximately six acres of land in Nashua. Plaintiff Birch Pond Office Park Associates owned the property during the tax years 1988 and 1989, while plaintiff New England Mutual...

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