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APPEAL OF NET REALTY HOLDING TRUST

No. 86-009.

128 N.H. 795 (1986)

APPEAL OF NET REALTY HOLDING TRUST (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

December 8, 1986.

Attorney(s) appearing for the Case

Wiggin & Nourie, of Manchester (Edward L. Cross, Jr., on the brief and orally), for the plaintiff.

Shaheen, Cappiello, Stein & Gordon P.A., of Dover (Dorothy M. Bickford on the brief and orally), for the defendant, the City of Somersworth.

SOUTER, J.

The plaintiff taxpayer brings this appeal under RSA 541:6 and RSA 76:16-a, V (Supp. 1986) from an order of the New Hampshire Board of Tax and Land Appeals denying an abatement of tax on a Somersworth shopping center for the tax year 1982. The taxpayer claims that the board committed five errors: in failing to accord adequate significance to a judgment of the superior court requiring abatements of taxes on the same...

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