Henderson Holdings at Sugar Hill, LLC v. Town of Sugar HillAnnotate this Case
The Supreme Court granted an interlocutory appeal of a superior court order that denied a motion to dismiss filed by the Town of Sugar Hill (Town). The superior court transferred the following issue for the Court's review: Whether RSA 76:16 requires all landowners to sign and certify their applications for abatement, in whichever form such applications take; that they have a "good faith basis and the facts in the application are true" before they may appeal any assessment decision of a municipality to the superior court or to the BTLA [Board of Tax and Land Appeals], especially when the facts show a knowing and purposeful choice not to sign said application. Upon review of the facts and record of this case, the Supreme Court concluded that, although the Town lawfully denied the petitioner's application based upon its lack of signature and certification, the superior court may nevertheless review the Town's denial to determine whether review by the Town on the merits is appropriate in the circumstances. Accordingly, the Court remanded the case for further proceedings.