APPEAL OF TAYLOR HOME

Nos. 2002-178, 2002-179

149 N.H. 96 (2003)

APPEAL OF TAYLOR HOME (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

December 16, 2002

Opinion Issued: January 27, 2003.


Attorney(s) appearing for the Case

Devine, Millimet & Branch, P.A., of Manchester (George R. Moore and Daniel E. Will on the briefs), for the petitioner.

Gardner & Fulton, P.L.L.C., of Lebanon (Adele M. Fulton on the brief), for respondent City of Laconia.

Mitchell & Bates, P.A., of Laconia (Walter L. Mitchell on the brief), for respondent Town of Sandwich.


NADEAU, J.

The petitioner, the Taylor Home, appeals decisions by the New Hampshire Board of Tax and Land Appeals (BTLA) denying as untimely its appeals of the denials of charitable tax exemptions by the City of Laconia (Laconia) and the Town of Sandwich (Sandwich). We have consolidated these cases for decision. We affirm.

The record reveals the following facts. On August 31, 2001, the petitioner filed with the BTLA two documents entitled, "Petition for Abatement...

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