E. COAST CONF. OF THE EVANGELICAL COVENANT CHURCH OF AMERICA v. TOWN OF SWANZEY

No. 99-421.

146 N.H. 658 (2001)

EAST COAST CONFERENCE OF THE EVANGELICAL COVENANT CHURCH OF AMERICA, INC. v. TOWN OF SWANZEY

Supreme Court of New Hampshire.

July 26, 2001.


Attorney(s) appearing for the Case

Orr & Reno, PA., of Concord (Richard B. Couser & a. on the brief, and Mr. Couser orally), for the plaintiff.

Bradley, Burnett & Kinyon, P.A., of Keene (Gary J. Kinyon on the brief and orally), for the defendant.

Elizabeth Cazden, of Manchester, by brief for the New Hampshire Council of Churches & a., as amici curiae.

Kevin P. Chisholm, of Concord, by brief for New Hampshire Municipal Association, as amicus curiae.

Jonathan A. Ruybalid, P.C., of Purcellville, Virginia, and Devine, Millimet & Branch, PA., of Manchester (Ovide M. Lamontagne and Jonathan A. Ruybalid on the brief), for Christian Camp and Conference Association International, as amicus curiae.

Tower, Crocker & Mullins, PA., of Jaffrey (Jeffrey R. Crocker on the brief), for the Town of Chesterfield, as amicus curiae.


NADEAU, J.

The plaintiff, East Coast Conference of the Evangelical Covenant Church of America, Inc. (Church), appeals the ruling of the Superior Court (Arnold, J.) denying, in part, the Church's petition for tax abatement because certain portions of its property did not qualify for the charitable organization tax exemption for tax years 1996, 1997 and 1998. The defendant is the Town of Swanzey (town). We affirm.

The record establishes the following...

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