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IN RE DUVERNAY

No. 2009-487.

993 A.2d 246 (2010)

Appeal of David DUVERNAY and another, (New Hampshire Department of Environmental Services).

Supreme Court of New Hampshire.

Opinion Issued: April 9, 2010.

Attorney(s) appearing for the Case

David E. DuVernay, by brief, pro se.

Michael A. Delaney, attorney general (K. Allen Brooks, senior assistant attorney general, on the brief), for the respondent.

DALIANIS, J.

The petitioners, David and Rae DuVernay, appeal a decision of the respondent, New Hampshire Department of Environmental Services (DES), denying their application for a tax exemption for two septic systems servicing their residential property. See RSA 72:12-a (Supp.2009). We reverse.

The following facts are not in dispute. The DuVernays own property adjacent to Lake Monomonac in Rindge. Their property includes two buildings: a single-family...

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