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ROBERTS v. HAMPTON

No. 6945.

115 N.H. 346 (1975)

IVAN ROBERTS v. TOWN OF HAMPTON.

Supreme Court of New Hampshire.

June 30, 1975.

Attorney(s) appearing for the Case

R. Laurence Cullen, by brief and orally, for the plaintiff.

Warren B. Rudman, attorney general, and Charles G. Cleaveland, assistant attorney general (Mr. Cleaveland orally), for the State.

PER CURIAM.

The question to be decided in this case is whether the State board of taxation has jurisdiction to hear an appeal from the assessment of sewer rents by the town of Hampton, New Hampshire. RSA 76:16-a I (Supp. 1973) (Abatement of Taxes by Board of Taxation); see RSA 252:6 (Contracts; Sewerage or Waste Treatment Facilities), :10 (Supp. 1973) (Sewer Rentals).

Plaintiff resides on Exeter Road in the town of Hampton in the vicinity of the Hampton...

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