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WATERVILLE ESTATES ASSOC. v. TOWN OF CAMPTON

No. 81-177.

122 N.H. 506 (1982)

WATERVILLE ESTATES ASSOCIATION v. TOWN OF CAMPTON

Supreme Court of New Hampshire.

June 9, 1982.

Attorney(s) appearing for the Case

Moulton, Smith, Samaha & Vaughan, of Littleton (Stephen U. Samaha on the brief and orally), for the plaintiff.

Sanders and McDermott P.A., of Hampton (Edward J. McDermott on the brief and orally), for the defendant.

Daniel D. Crean, of Concord, by brief and orally, for New Hampshire Municipal Association, as amicus curiae.

BOIS, J.

The defendant town appeals from a Superior Court (Johnson, J.) decision to abate the plaintiff's real estate taxes for 1979. We affirm.

The plaintiff, a nonprofit homeowners' association, was established by the developer of Waterville Estates, a condominium development in Campton. It consists of all of the owners in Waterville Estates and holds title to several parcels of real estate, known as the common property, in the defendant town. These...

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