DiMauro v. City of Manchester
DiMauro v. City of Manchester
Opinion of the Court
The plaintiffs duly appealed by petition to the superior court from a decision of the tax commission denying an abatement of taxes for the year 1970 assessed upon property owned by them in Manchester. Thereafter they moved to amend their appeal to include a request for abatement of taxes upon the same properties for the year 1971, alleging compliance with the statutory prerequisites to a petition for abatement and denial of the same by the tax commission. Subject to the defendant’s exception, the motion to amend was granted by Flynn, J. who reserved and transferred the exception to this court.
While the defendant correctly points out that RSA 76:17 under which the original appeal was taken provides for application to the superior court “by petition”, the presentation of the second appeal by motion to amend was not so radical a departure from the statutory procedure as to require denial of the motion. RSA 514:8. The defendant argues that the alleged right to an abatement for the year 1970 is a separate
Exception overruled.
Reference
- Full Case Name
- Albert DiMauro & a. v. City of Manchester
- Cited By
- 1 case
- Status
- Published