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TYLER ROAD DEV. CORP. v. TOWN OF LONDONDERRY

No. 98-249.

145 N.H. 615 (2000)

TYLER ROAD DEVELOPMENT CORP. v. TOWN OF LONDONDERRY

Supreme Court of New Hampshire.

December 28, 2000.

Attorney(s) appearing for the Case

Steven G. Shadallah, of Salem, by brief and orally, for the plaintiff.

Grinnell & Bureau, of Londonderry (David R. Connell on the brief and orally), for the defendant.

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

David L. Harrigan, of Concord, by brief, for Statewide Program of Action to Conserve Our Environment, as amicus curiae.

NADEAU, J.

The defendant, the Town of Londonderry (town), appeals the Superior Court's (Murphy, J.) ruling that application of RSA 79-A:7, V (Supp. 1999) to the plaintiff's land is unconstitutionally retrospective. The plaintiff, Tyler Road Development Corporation, cross-appeals the trial court's determination that the court lacked jurisdiction to abate taxes assessed against a portion of that land. We affirm in part, reverse in part, vacate in part, and remand...

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