APPEAL OF KIWANIS CLUB OF HUDSON

No. 94-018.

140 N.H. 92 (1995)

APPEAL OF THE KIWANIS CLUB OF HUDSON, INC. (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

August 4, 1995.


Attorney(s) appearing for the Case

Philip R. Currier, P.C., of Nashua (Philip R. Currier on the brief and orally), for the petitioner, Kiwanis Club of Hudson, Inc.

Donahue, McCaffrey, Tucker & Ciandella, of Exeter (John J. Ratigan on the brief and orally), for the respondent, Town of Hudson.


THAYER, J.

The taxpayer, the Kiwanis Club of Hudson, Inc. (Kiwanis), appeals an order of the New Hampshire Board of Tax and Land Appeals (board) awarding it only a 25% exemption from property taxes. It argues that the board erred in ruling that its use of the property was not directly related to its charitable purposes. We reverse.

The board ruled that Kiwanis qualified for a 100% exemption for some of its property, but was entitled only to a 25% exemption...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases