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/ ↗

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Carleton contends that there is no ambiguity in the contract because the lease calls for the tenant to participate in any increase or decrease in taxes which “may” be levied upon the land and improvements comprising the building. There was no tax levied on the building during the base tax year 1985-86 as identified in the lease. The year 1986-87 was the first year that taxes were levied on the building. The parties intended that Woodstock participate in any increases over the base year 1985-86 in taxes actually paid on both the land and the building. Since no taxes were paid on the building for the tax year 1985-86, that year could not properly be applied as the base tax year for purposes of calculating Woodstock’s share of *816the building tax increases. Thus, there was an ambiguity- to be resolved. We affirm the superior court’s ruling to use 1985-86 as the base tax year for the land and 1986-87, the first year the building was taxed, as the base tax year for the building. See Company v. Company, 46 N.H. 249, 254-55 (1865) (express terms of a lease may be ignored where they contravene parties’ clear intent).

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