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APPEAL OF TOWN OF BELMONT

No. 2018-0217.

206 A.3d 949 (2019)

APPEAL OF TOWN OF BELMONT (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

Opinion Issued: March 19, 2019.

Attorney(s) appearing for the Case

Mitchell Municipal Group, P.A., of Laconia ( Laura Spector-Morgan on the brief and orally), for the petitioner.

Law Office of Joshua L. Gordon, of Concord ( Joshua L. Gordon on the brief and orally), for the respondent.

The petitioner, the Town of Belmont, appeals a decision of the New Hampshire Board of Tax and Land Appeals (BTLA) that, pursuant to RSA 72:36-a (2012), the respondent, the Robin M. Nordle 2013 Trust, is entitled to a 100% real estate tax exemption for a homestead in Belmont. RSA 72:36-a provides that a person who meets certain qualifications...

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