Missionaries of La Salette Corp. v. Town of Enfield
| Decision Date | 30 April 1976 |
| Docket Number | No. 7412,7412 |
| Citation | 356 A.2d 667,116 N.H. 274 |
| Parties | MISSIONARIES OF LA SALETTE CORPORATION et al. v. TOWN OF ENFIELD. |
| Court | New Hampshire Supreme Court |
Gardner, Clauson & Boswell, Hanover (K. William Clauson, Hanover, orally), for plaintiffs.
Upton, Sanders & Smith, Concord (Richard F. Upton, Concord, orally) for defendant.
The question in this tax abatement petition is whether plaintiffs' failure to file their petition within six months after notice of the 1973 tax can be excused because of settlement negotiations with the selectmen. We hold that it cannot.
Plaintiffs are religious organizations engaged in carrying on certain of their purposes on the property in question which consists of several buildings and a substantial amount of land.
Prior to April 1973 most, but not all, of the real estate used by the seminary and the novitiate was exempt from real estate taxes. In 1973, as a result of a general reassessment, plaintiffs received tax bills amounting to $23,000. As a result of admitted mistakes, there were reductions made resulting in tax bills being received by plaintiffs on January 10, 1974, in the amount of $11,350.50. On March 18, 1974, plaintiffs filed an application for abatement and on April 6, 1974, a conference was attended by the selectmen and representatives of the plaintiffs, including their attorney. The selectmen agreed to review all tax information as to description, location, appraisal value and taxes on the properties and to meet again with the plaintiffs' representatives. On May 6, the selectmen requested copies of deeds which were furnished on May 13. On May 28, 1974, the selectmen advised plaintiffs they were making a 'complete review' of plaintiffs' appraisal and would advise when this was completed.
On July 2, 1974, a second conference was held with no results except that representatives of the State property appraisal division agreed to review their records further to see if a $150,000 statutory exemption has been granted. By letter of July 10, 1974, plaintiffs' lawyer expressed dissatisfaction that nothing had been accomplished since the conference of April 6. In August, plaintiffs' counsel was informed that the selectmen were still waiting for further information from the State and was told by a representative of the State property appraisal division of the reasons for delay and that a report to the selectmen would come soon.
After a meeting on September 18, 1974, which became 'heated', the selectmen on October 4, 1974, denied the application for abatement of 1973 taxes. Plaintiffs' petition was filed in the superior court on October 23, 1974....
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...55 N.H. 298, 303 (1875), the law does not favor its application against municipalities, Missionaries of La Salette Corp. v. Town of Enfield, 116 N.H. 274, 275, 356 A.2d 667, 668 (1976). Plaintiffs' first basis for arguing estoppel is the conversations with the selectmen. Under New Hampshire......
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...that might arise. Administrative reconsiderations of tax decisions will not postpone judicial review. Missionaries of La Salette Corp. v. Enfield, 166 N.H. 274, 356 A.2d 667 (1976). Although these procedures may be somewhat complicated, they are consistent with the statutory scheme. By sepa......
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