GRANITE STATE MGT. & RESOURCES v. CONCORD

No. 2012-436.

75 A.3d 1112 (2013)

GRANITE STATE MANAGEMENT & RESOURCES v. CITY OF CONCORD.

Supreme Court of New Hampshire.

Opinion Issued: August 21, 2013.


Attorney(s) appearing for the Case

Sulloway & Hollis, P.L.L.C., of Concord ( Margaret H. Nelson on the brief and orally), for the petitioner.

City Solicitor's Office, of Concord ( James W. Kennedy and Danielle L. Pacik on the brief, and Mr. Kennedy orally), for the respondent.


LYNN, J.

The respondent, City of Concord (City), appeals an order of the Superior Court (McNamara, J.) granting summary judgment to the petitioner, Granite State Management & Resources (GSMR), and denying summary judgment to the City, based upon a finding that GSMR is a charitable organization eligible for a tax exemption under RSA 72:23, V (2012) for the tax years 2008 and 2009. We affirm in part, reverse in part, and remand.

I. Facts<...

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