Appeal of City of Nashua

The City of Nashua appealed a New Hampshire Board of Tax and Land Appeals (BTLA) ruling that taxpayer Marijane Kennedy was entitled to an "elderly exemption" under RSA 72:39-a (2012) for the 2011 tax year. Upon review of the applicable statute and the facts on record in this case, the Supreme Court found that the BTLA erred in its interpretation and accordingly reversed. View "Appeal of City of Nashua" on Justia Law