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BERUBE v. BELHUMEUR

No. 93-745.

139 N.H. 562 (1995)

LOUIS R. BERUBE v. THOMAS BELHUMEUR & a.

Supreme Court of New Hampshire.

June 1, 1995.

Attorney(s) appearing for the Case

Cooper, Deans & Cargill, P.A., of North Conway (Randall F. Cooper on the brief and orally), for the plaintiff.

Melendy, Gordon & Lee, P.A., of North Conway (Fay E. Melendy on the brief and orally), for defendants Thomas and Cynthia Belhumeur.

Upton, Sanders & Smith, of Concord (Robert Upton II on the brief), for defendant Town of Jackson.

JOHNSON, J.

The plaintiff, Louis R. Berube, and defendant Town of Jackson (town) appeal an order in which the Superior Court (Mohl, J.) found the plaintiff's tax deed to a condominium unit located in the town to be invalid. This case concerns the sufficiency of a tax sale notice that identifies a condominium unit only by reference to its parcel number on the town's tax map when the parcel number comprises more than one condominium unit. We reverse.

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