NADEAU, J.
The plaintiff, East Coast Conference of the Evangelical Covenant Church of America, Inc. (Church), appeals the ruling of the Superior Court (Arnold, J.) denying, in part, the Church's petition for tax abatement because certain portions of its property did not qualify for the charitable organization tax exemption for tax years 1996, 1997 and 1998. The defendant is the Town of Swanzey (town). We affirm.
The record establishes the following...
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