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KING RIDGE, INC. v. SUTTON

No. 7131.

115 N.H. 294 (1975)

KING RIDGE, INC. v. TOWN OF SUTTON

Supreme Court of New Hampshire.

May 30, 1975.

Attorney(s) appearing for the Case

Cleveland, Waters & Bass and Robert T. Clark (Mr. Clark orally) for the plaintiff.

Upton, Sanders & Smith (Mr. Richard F. Upton orally) for the defendant.

KENISON, C.J.

The issue presented by this appeal is whether ski lifts used for downhill skiing are taxable under the provisions of RSA ch. 72 (Persons and Property Liable to Taxation). Pursuant to Laws 1973, 544:16 (Disposition of Pending Applications for Abatement) plaintiff transferred its petitions for abatement of real estate taxes to the Merrimack County Superior Court. See RSA 76:17 (Supp. 1973) (Abatement by Court). Keller, C.J., reserved and...

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