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PHETTEPLACE v. TOWN OF LYME

No. 97-845.

144 N.H. 621 (2000)

GARY E. AND KAREN C. PHETTEPLACE v. TOWN OF LYME

Supreme Court of New Hampshire.

January 31, 2000.

Attorney(s) appearing for the Case

Loftus & Borgstrom, of Lebanon (Karen Creighton Borgstrom on the brief and orally), for the plaintiffs.

Baldwin, Hogan & Kidd, P.L.L.C., of Concord (Carolyn W. Baldwin on the brief and orally), for the defendant.

THAYER, J.

The plaintiffs, Gary E. and Karen C. Phetteplace, appeal a decision of the Superior Court (Fitzgerald, J.) dismissing as untimely their appeal for an abatement of taxes. See RSA 76:17 (Supp. 1999). We affirm.

The facts underlying this appeal are not disputed. In February 1997, the plaintiffs filed an application with the defendant, Town of Lyme, to abate their property taxes. The defendant denied the application on June 27, 1997. The...

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