THE STATE OF NEW HAMPSHIRE SUPREME COURT

In Case No. 2019-0089, Town of Northumberland v. Arthur Gadwah & a., the court on September 13, 2019, issued the following order: Having considered the brief, the memorandum of law, and the record submitted on appeal, we conclude that oral argument is unnecessary in this case. See Sup. Ct. R. 18(1). We affirm.

The defendants, Arthur Gadwah and Carla Gadwah, appeal an order of the Superior Court (Bornstein, J.), granting a writ of ejectment to the plaintiff, the Town of Northumberland. We construe their brief to argue that: (1) they are not liable for real estate taxes on real estate they own that accrued during the period covered by an ineffective and voided tax deed; and (2) a subsequent tax deed was ineffective because it was signed by two of the town’s three selectmen.

As the appealing parties, the defendants have the burden of demonstrating reversible error. Gallo v. Traina, 166 N.H. 737, 740 (2014). Based upon our review of the trial court’s well-reasoned order, the defendants’ challenges to it, the relevant law, and the record submitted on appeal, we conclude that the defendants have not demonstrated reversible error. See id. Affirmed.

Hicks, Bassett, Hantz Marconi, and Donovan, JJ., concurred.

Eileen Fox, Clerk