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HAMPTON BEACH CASINO v. TOWN OF HAMPTON

No. 94-853.

140 N.H. 785 (1996)

HAMPTON BEACH CASINO, INC. & a. v. TOWN OF HAMPTON

Supreme Court of New Hampshire.

April 17, 1996.

Attorney(s) appearing for the Case

Casassa & Ryan, of Hampton (John J. Ryan on the brief and orally), for plaintiff Hampton Beach Casino, Inc.

Loughlin & Wade, of Portsmouth (Peter J. Loughlin and Laura V. Games on the brief, and Mr. Loughlin orally), for the defendant.

McDonald's Corporation filed no brief.

Leb Company-New Hampshire Division filed no brief.

HORTON, J.

This case involves the question of whether the Superior Court (McHugh, J.) erred in ruling that the defendant, Town of Hampton (town), was precluded from assessing real property taxes on land owned by the plaintiffs, Hampton Beach Casino, Inc. (the Casino), McDonald's Corporation, and Leb Company-New Hampshire Division, because the town covenanted in a lease with the lessee and its successors and assigns not to tax the land or any part thereof during...

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