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TOWN OF HUDSON v. GATE CITY DEV. CORP.

No. 93-836.

139 N.H. 606 (1995)

TOWN OF HUDSON v. GATE CITY DEVELOPMENT CORPORATION & a.

Supreme Court of New Hampshire.

June 9, 1995.

Attorney(s) appearing for the Case

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

Edward P. McDuffee, of Hollis, on the brief and orally, for the defendants.

Judy A. Silva, of Concord, by brief for the New Hampshire Municipal Association, as amicus curiae.

Jeffrey R. Howard, attorney general, and V. Hummel Berghaus, IV, of Concord (Monica A. Ciolfi, assistant attorney general, and Mr. Berghaus on the brief), for the State, as amicus curiae.

HORTON, J.

The plaintiff, the Town of Hudson (town), appeals an order of the Superior Court (Hollman, J.) denying the town's petition to quiet title and granting the defendants the right of redemption for a parcel of land the town held by a tax collector's deed. We reverse.

Defendant Gate City Development Corporation (Gate City) is a dissolved corporation that was the record owner of the land at issue. The principal owners of the corporation, collectively...

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