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APPEAL OF LAND ACQUISITION

No. 98-672.

145 N.H. 492 (2000)

APPEAL OF LAND ACQUISITION, L.L.C. (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

December 8, 2000.

Attorney(s) appearing for the Case

Cleveland, Waters and Bass, P.A., of Concord (Douglas L. Ingersoll and William B. Pribis on the brief, and Mr. Ingersoll orally), for the petitioner.

Upton, Sanders & Smith, of Concord (Barton L. Mayer on the brief and orally), for the respondent, Town of Hooksett.

DALIANIS, J.

The petitioner, Land Acquisition, L.L.C., appeals the declaration by the New Hampshire Board of Tax and Land Appeals (board) that its case had "settled" and the award of attorney's fees to the respondent, the Town of Hooksett. We affirm in part and reverse in part.

The petitioner owns property in Hooksett on which it plans to develop a 372-unit condominium project. In June 1996, the petitioner appealed the respondent's assessment of property taxes...

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