APPEAL OF LAND ACQUISITION, L.L.C. (New Hampshire Board of Tax and Land Appeals)

Order re: Case No. 98-672, Appeal of Land Acquisition, L.L.C. (NH Board of Tax and Land Appeals)

THE STATE OF NEW HAMPSHIRE

SUPREME COURT

 

In Case No. 98-672, Appeal of Land Acquisition, L.L.C., the court upon March 7, 2001, made the following order:

 

The petitioner's motion for reconsideration is denied. The slip opinion in this appeal dated December 8, 2000, is amended as follows:

In the last paragraph on page 3 of the slip opinion, we delete the following sentence: "The record shows, however, that the board recognized this limitation and expressly declined to address other tax years." We insert the following in its place:

The record shows, however, that the board recognized that it had no jurisdiction to consider the abatement of taxes for any year other than that which was the subject of the petitioner's appeal. But, because the parties chose to include other tax years as an integral part of their settlement agreement, the board had to review the entire agreement to determine if the parties settled the petitioner's appeal.

 

BRODERICK, NADEAU, DALIANIS and DUGGAN, JJ., concurred; GROFF, J., superior court justice, specially assigned under RSA 490:3, concurred.

Howard J. Zibel,

Clerk

Date of clerk's notice of decision: March 12, 2001