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FORMULA DEVELOPMENT v. TOWN OF CHESTER

No. 2006-515.

934 A.2d 504 (2007)

FORMULA DEVELOPMENT CORPORATION v. TOWN OF CHESTER. Clinton Realty Trust v. Town of Chester.

Supreme Court of New Hampshire.

Opinion Issued: September 20, 2007.

Rehearing Denied October 26, 2007.

Attorney(s) appearing for the Case

Sumner F. Kalman, Attorney at Law, P.C., of Plaistow (Sumner F. Kalman and Thea Valvanis on the joint brief), for Formula Development Corporation, and Upton & Hatfield, LLP, of Concord (Russell F. Hilliard and Kenneth J. Barnes on the joint brief, and Mr. Hilliard orally), for Clinton Realty Trust.

Wadleigh, Starr & Peters, P.L.L.C., of Manchester (Dean B. Eggert and Gregory M. Sargent on the brief, and Mr. Sargent orally), for the defendant.

HICKS, J.

The plaintiffs, Formula Development Corporation (Formula) and Clinton Realty Trust (Clinton), appeal the decision of the Superior Court (Morrill, J.) denying their petition for abatement of a land use change tax (LUCT), see RSA 79-A:7 (2003 & Supp.2006), that was imposed by the defendant, Town of Chester (town). We reverse and remand.

The record supports the following. Clinton was the original...

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