SENIOR CITIZENS HOUSING DEV. CORP. v. CITY OF CLAREMONT

No. 82-252.

122 N.H. 1104 (1982)

SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION OF CLAREMONT v. CITY OF CLAREMONT

Supreme Court of New Hampshire.

December 28, 1982.


Attorney(s) appearing for the Case

Leahy, Denault & Moody, of Claremont (Thomas P. Connair on the brief and orally), for the plaintiff.

Elliott, Jasper & Bennett, of Newport (Louie C. Elliott, Jr., on the brief and orally), for the defendant.

Mozer & Swetnick, of Washington, D.C. (Robert J. Mozer on the brief), by brief for the National Council of Senior Citizens, Inc., as intervenor.


KING, C.J.

The issue presented by this interlocutory transfer without ruling is whether apartment units in a housing project for low-income elderly and handicapped individuals, operated by a charitable corporation, are exempt from taxation under the terms of RSA 72:23, V, if the apartments are not open to all senior citizens nor occupied by officers of the corporation. We hold that such apartments are exempt from taxation...

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