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Woodstock Soapstone Co. v. Carleton, 133 N.H. 809 (1991)

Citation
Woodstock Soapstone Co. v. Carleton, 133 N.H. 809 (1991)
Parent Document
Woodstock Soapstone Co. v. Carleton, 133 N.H. 809 (1991)
Jurisdiction
New Hampshire (state)
Effective Date
1991-01-28
Original Source
https://www.courtlistener.com/opinion/8090733/woodstock-soapstone-co-v-carleton/ ↗

Other Sections in This Document (33)

Full Text

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The City of Lebanon (City) initially billed Carleton $22,945 in real estate taxes for the property occupied by Woodstock for 1985-86, which was the base tax year identified in the escalator clause. The assessed value of the land was $24,000, the assessed value of the building was $307,000, and the tax rate was $69.32 per $1,000 of assessed value. The City subsequently abated the taxes to $1,664, an amount which reflected the value of the land only, because the building was not considered taxable property as of April 1, 1985.