APPEAL OF TOWN OF WOLFEBORO

No. 2004-621.

152 N.H. 455 (2005)

APPEAL OF TOWN OF WOLFEBORO. (New Hampshire Board of Tax and Land Appeals).

Supreme Court of New Hampshire.

Opinion Issued: July 19, 2005.


Attorney(s) appearing for the Case

Barto and Puffer, P.A., of Concord (Mark H. Puffer on the brief and orally), for the petitioner.

Martin, Lord & Osman, P.A., of Laconia (Marshall D. Hickok on the brief and orally), for the respondent.

Mitchell & Bates, P.A., of Laconia (Walter L. Mitchell and Laura A. Spector on the brief), for the Town of Sandwich, as amicus curiae.


DALIANIS, J.

The petitioner, Town of Wolfeboro (Town), appeals a decision of the board of tax and land appeals (BTLA) granting a charitable tax exemption to property owned by the respondent, Taylor Home (Home). We reverse.

The Home operates an elderly housing complex in Wolfeboro known as Back Bay. The units at Back Bay are independent living units. The Town denied the Home's request for a charitable exemption for the tax year 2002 under RSA 72:23, V (2003...

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