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Latour v. City of Laconia, 01-E-191 (Belknap, Nov. 25, 2003)
Mon, 02/25/2008 - 16:52 — DLG
Topics: Abatement, Assessment
The petitioners, Donald and Carol Latour, appeal year 2000 tax assessments by the respondent, City of Laconia (the “City”). Specifically, the petitioners claim that the City acted unlawfully and unreasonably when it classified certain trailers located on their property as buildings. See RSA 76:17. The New Hampshire Campground Owners’ Association (“NHCA”) filed an “Offer of Proof” as amicus curiae. The parties stipulated to the facts and the court heard argument based on those facts on September 27, 2002. All parties and the NHCA appeared.
