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THE HOUSING PARTNERSHIP v. TOWN OF ROLLINSFORD

No. 94-786.

141 N.H. 239 (1996)

THE HOUSING PARTNERSHIP v. TOWN OF ROLLINSFORD

Supreme Court of New Hampshire.

July 29, 1996.

Attorney(s) appearing for the Case

Sanders and McDermott, of Hampton (Lawrence M. Edelman on the brief), and Morris, Forsley & Eggleston, P.A., of Hampton (Lawrence S. Forsley, orally), for the plaintiff.

Gregoire, Calivas, Morrison & Indorf, of Dover (Chris W. Calivas on the brief and orally), for the defendant.

H. Bernard Waugh, Jr., of Concord, by brief, for New Hampshire Municipal Association, as amicus curiae.

HORTON, J.

The defendant, Town of Rollinsford, appeals the order of the Superior Court (Fauver, J.) holding that property owned by the plaintiff, the Housing Partnership, at 466 and 488 Beccaris Drive in the Town of Rollinsford is exempt from local real estate taxes. The defendant asserts that the trial court erred in concluding that the plaintiff was a charity within the meaning of RSA 72:23-l (Supp. 1995)...

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