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BREWSTER ACADEMY v. TOWN OF WOLFEBORO

No. 95-687.

142 N.H. 382 (1997)

BREWSTER ACADEMY v. TOWN OF WOLFEBORO

Supreme Court of New Hampshire.

November 3, 1997.

Attorney(s) appearing for the Case

Walker & Varney P.C., of Wolfeboro (Robert C. Varney on the brief and orally), for the plaintiff.

Barto and Puffer, P.A., of Concord (Mark H. Puffer on the-brief and orally), for the defendant.

Rath, Young and Pignatelli, P.A., of Concord (Brian T. Tucker on the brief), for New Hampshire College and University Council, as amicus curiae.

Paul F. Cavanaugh, city solicitor, by brief, of Concord, for the City of Concord, as amicus curiae.

THAYER, J.

The plaintiff, Brewster Academy (academy), appeals the Superior Court's (O'Neill, J.) denial of an abatement of taxes assessed against the academy by the defendant, Town of Wolfeboro (town). The academy argues that the town may not tax land appertaining to the academy's dormitories, dining rooms, and kitchens. The academy also challenges the superior court's ruling that a maintenance building and maintenance...

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