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The Town cross-appeals, challenging the trial court’s rulings that NLH satisfied the second and third factors for charitable exemption that we articulated in ElderTrust of Florida, Inc. v. Town of Epsom, 154 N.H. 693 (2007).

See, e.g., ElderTrust of Fla.

v. Town of Epsom, 154 N.H. 693, 696 (2007); see RSA 72:23-l (2012).

In ElderTrust of Florida v. Town of Epsom, 154 N.H. 693 (2007), we held: [T]he plain language of RSA 72:23, V and RSA 72:23-l requires the institution [applying for a charitable tax exemption] to satisfy each of the following four factors; namely, whether: (1) the institution or organization was established and is administered for a charitable purpose; (2) an obligation ex

In ElderTrust of Florida, Inc. v. Town of Epsom, 154 N.H. 693 (2007), we set forth four factors that an organization seeking a charitable tax exemption under RSA 72:23, V and RSA 72:23-l must satisfy; namely, whether: *349 (1) the institution or organization was established and is administered for a charitable purpose; (2) an obligation exists to perform the organization’s state

In ElderTrust of Florida, Inc. v. Town of Epsom, 154 N.H. 693 (2007), we set forth four factors for determining whether an organization qualifies for a charitable tax exemption under RSA 72:23, V and RSA 72:23-l; namely, whether: (1) the institution or organization was established and is administered for a charitable purpose; (2) an obligation exists to perform the organization’

Eldertrust of Florida v. Town of Epsom, 154 N.H. 693, 704 (2007) (“We refuse to consider phrases from the trial court’s order out of context.”).