HICKS, J.
The petitioner, Thermo-Fisher Scientific, Inc. (Thermo-Fisher), appeals an order of the New Hampshire Board of Tax and Land Appeals (BTLA) granting respondent Town of Hampton's (town) motion to dismiss its petition for a tax abatement. Thermo-Fisher argues that the BTLA erred in: (1) denying it standing as a "person aggrieved" under RSA 76:16-a, I (2003); and (2) denying its request to amend its appeal to substitute the name of its subsidiary as the appealing...
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