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APPEAL OF VILLAGE BANK & TRUST CO.

No. 83-006. No. 83-059.

124 N.H. 492 (1984)

APPEAL OF VILLAGE BANK AND TRUST COMPANY APPEAL OF THE FAMILY BANK AND TRUST (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

February 16, 1984.

Attorney(s) appearing for the Case

Gregory H. Smith, attorney general (Betsy S. Westgate, assistant attorney general, on the brief and orally), for the State.

Snierson, Chandler & McKean P.A., of Laconia (John P. Chandler on the brief and orally), for the plaintiff Village Bank and Trust Company.

Devine, Millimet, Stahl & Branch P.A., of Manchester (William C. Saturley on the brief and orally), for the plaintiff The Family Bank and Trust.

BATCHELDER, J.

These are appeals, pursuant to RSA 541:6, from rulings of the New Hampshire Board of Tax and Land Appeals (formerly Board of Taxation), denying the plaintiffs a tax abatement. See RSA 84:23 (Supp. 1981). Each of the plaintiff banks was assessed by the Department of Revenue Administration (the department) a tax of $5,000 under RSA 84:16-d (Supp. 1983) after its first few months of operation. Both appeals raise the question whether the assessment...

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