APPEAL OF CITY OF LACONIA

No. 99-752.

146 N.H. 725 (2001)

APPEAL OF THE CITY OF LACONIA (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

August 31, 2001.


Attorney(s) appearing for the Case

Devine, Millimet & Branch, P.A., of Manchester (George R. Moore and Daniel E. Will on the brief, and Mr. Moore orally), for the plaintiff.

Mitchell & Bates, P.A., of Laconia (Walter L. Mitchell on the brief and orally), for the defendant.

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


DALIANIS, J.

The defendant, the City of Laconia (City), appeals the decision of the New Hampshire Board of Tax and Land Appeals (BTLA) granting a charitable tax exemption to property owned by the plaintiff, the Taylor Home (Home). We affirm.

The record reveals the following undisputed facts. The Home operates a large elderly housing complex in Laconia, including independent living, assisted living, and nursing care facilities. Residents pay entrance fees and...

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