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TOWN OF PETERBOROUGH v. MACDOWELL COLONY

No. 2007-230.

943 A.2d 768 (2008)

TOWN OF PETERBOROUGH v. The MACDOWELL COLONY, INC.

Supreme Court of New Hampshire.

Opinion Issued: March 14, 2008.

Attorney(s) appearing for the Case

Donahue, Tucker & Ciandella, P.L.L.C., of Exeter (Robert M. Derosier, on the brief and orally), for the petitioner.

Orr & Reno, P.A., of Concord (William L. Chapman, on the brief and orally), for the respondent.

HICKS, J.

The petitioner, Town of Peterborough (town), appeals an order of the Superior Court (Abramson, J.) ruling that the respondent, The MacDowell Colony, Inc. (MacDowell), is entitled to a tax exemption under RSA 72:23, V (2003) for the 2005 tax year. We affirm.

The following facts were either recited in the trial court's order or appear in the record. MacDowell is a nonprofit corporation founded in 1907 by Edward and Marian MacDowell. Edward was...

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