Town of Northumberland v. Arthur Gadwah & a.

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