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LEE JAMES ENTERS. v. TOWN OF NORTHUMBERLAND

No. 2002-434.

149 N.H. 728 (2003)

LEE JAMES ENTERPRISES, INC. v. TOWN OF NORTHUMBERLAND

Supreme Court of New Hampshire.

Opinion Issued: August 1, 2003.

Attorney(s) appearing for the Case

The D'Amante Law Offices, P.A., of Concord (R. James Steiner on the brief and orally), for the plaintiff.

Mitchell & Bates, P.A., of Laconia (Timothy Bates on the brief and orally), for the Town of Northumberland.

Jennifer Gallagher Villeneuve, staff attorney, of Concord, by brief, for the New Hampshire Municipal Association, as amicus curiae.

Beaumont & Campbell, Prof. Ass'n, of Salem (Bernard H. Campbell on the brief), for the New Hampshire Tax Collectors Association, as amicus curiae.

NADEAU, J.

The defendant, Town of Northumberland (town), appeals two orders of the Superior Court denying its motion to dismiss (Perkins, J.) and granting the motion of the plaintiff, Lee James Enterprises, Inc., for summary judgment (Smith, J.). We reverse and remand.

The parties stipulated to the following facts. The plaintiff owned property in the Town of Northumberland. The town took the property by tax deed, pursuant to RSA 80:58-:86 (1991...

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