The New Hampshire Supreme Court weighed in recently on two important areas concerning easements. First, it clarified that use of an access easements may be extended to benefit an adjoining, after-acquired parcel. Second, it addressed the thorny question of whether parties benefiting from an access easement may be obligated to contribute … [Read more...]
Appeal to BTLA or Superior Court? That is the Question.
By: Paul Alfano Published on the New Hampshire Bar Association web site on June 21, 2013. There are still a couple of months left for taxpayers to decide where to appeal unfavorable decisions of 2012 tax abatement requests. Taxpayers have until Sept. 1 to appeal to the New Hampshire Board of Tax and Land Appeals (BTLA) or the superior court, … [Read more...]
Property Tax Round-Up – 2011
Published on the New Hampshire Bar Association web site on February 17, 2012. Both the General Court and Supreme Court were active in 2011. Here is a summary of key developments. Court Decisions In Appeal of City of Lebanon, 161 N.H. 463 (2011), the Supreme Court addressed who qualifies as an "aggrieved party" where real estate is subject to a … [Read more...]