HICKS, J.
The City of Concord (City) appeals orders of the board of tax and land appeals (BTLA) ruling that the taxpayer, Home Care Association of New Hampshire (HCA), is entitled to a charitable tax exemption under RSA 72:23 (Supp.2010) and denying the City's motion to have an attorney sit as a board member. We vacate and remand.
The following facts were found by the BTLA or appear in the record. HCA is a voluntary corporation organized under RSA chapter...
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