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IN RE JOHNSON

No. 2010-045.

13 A.3d 315 (2011)

Appeal of David H. JOHNSON (New Hampshire Board of Tax and Land Appeals).

Supreme Court of New Hampshire.

Opinion Issued: January 26, 2011.

Attorney(s) appearing for the Case

Fernald, Taft, Falby & Little, P.A., of Peterborough (Mark D. Fernald on the brief and orally), for the petitioner.

Bradley & Faulkner, P.C., of Keene (Gary J. Kinyon on the brief and orally), for the Town of Nelson.

HICKS, J.

The petitioner, David H. Johnson, appeals a decision of the board of tax and land appeals (BTLA) denying his appeals for an abatement of taxes assessed on his properties in the Town of Nelson. We reverse and remand.

The following facts are recited in the BTLA's decision or are supported by the record. The petitioner owns two properties in Nelson, a 6.01 acre lot on which a single-family home is located and a .02 acre lot with frontage on Lake Nubanusit...

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