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IN RE WILSON

No. 2010-286.

20 A.3d 1006 (2011)

161 N.H. 659

Appeal of Ned WILSON and another (New Hampshire Board of Tax and Land Appeals).

Supreme Court of New Hampshire.

Opinion Issued: March 31, 2011.

Attorney(s) appearing for the Case

Mayer Law Offices, of Nashua ( Fred K. Mayer III on the brief and orally), for the petitioners.

Gardner Fulton & Waugh, P.L.L.C., of Lebanon ( Adele M. Fulton and J. Justin Sluka on the brief, and Ms. Fulton orally), for the respondent.

DALIANIS, C.J.

The petitioners, Ned and Theresa Wilson, appeal the decision of the New Hampshire Board of Tax and Land Appeals (BTLA) to dismiss their appeal of the denial by the respondent, Town of Sugar Hill (Town), of their request for an abatement of real estate taxes. We affirm.

The record reveals the following facts. In February 2009, the petitioners, through their non-attorney representative, Mark Lutter, doing business as Northeast Property Tax Consultants...

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