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Cited by

Opinions in New Hampshire that cite King Ridge, Inc. v. Town of Sutton, 340 A.2d 106.

13 citing documents.

  • DirecTV, Inc. v. Town of New Hampton 164 A.3d 371 N.H. 2017
    “As a general rule taxes cannot be assessed and collected in this State except by authority of the legislature.” King Ridge, Inc. v. Town of Sutton, 115 N.H. 294, 296 (1975).
  • Appeal of Town of Bethlehem 911 A.2d 1 N.H. 2006
    Classifications made for just reasons do not violate any provisions of our constitution.” (citation omitted)); King Ridge, Inc. v. Sutton, 115 N.H. 294, 296 (1975) (“As a general rule taxes cannot be assessed and collected in this State except by authority of the legislature.”).
  • New England Telephone & Telegraph Co. v. City of Rochester 740 A.2d 135 N.H. 1999
    King Ridge, Inc. v. Sutton, 115 N.H. 294, 296, 340 A.2d 106, 108 (1975).
  • Appeal of Reid 722 A.2d 489 N.H. 1998
    Although leaseholds for a term of years are considered personalty, not realty, see Hampton Beach Casino, 140 N.H. at 788, 674 A.2d at 981, our legislature has the authority “to make any type of property realty for purposes of taxation.” King Ridge, Inc. v. Sutton, 115 N.H. 294, 299, 340 A.2d 106, 110 (1975).
  • Crown Paper Co. v. City of Berlin 703 A.2d 1387 N.H. 1997
    King Ridge, Inc. v. Sutton, 115 N.H. 294, 297-98, 340 A.2d 106, 109 (1975); see RL 76:4 (1942) (directing selectmen to specify value of “factories and their machinery”).
  • Opinion of the Justices 697 A.2d 125 N.H. 1997
    The legislature has the power to make any kind of property realty for purposes of taxation, see King Ridge, Inc. v. Sutton, 115 N.H. 294, 299, 340 A.2d 106, 110 (1975), and it may validly subject to taxation “certain instruments of production or machines which by their nature are designed for use in connection with real estate whether or not they are part of or attached to the realty,” Public Serv.
  • New England Telephone & Telegraph Co. v. City of Franklin 685 A.2d 913 N.H. 1996
    “As a general rule taxes cannot be assessed and collected in this State except by authority of the legislature.” King Ridge, Inc. v. Sutton, 115 N.H. 294, 296, 340 A.2d 106, 108 (1975).
  • Appeal of New England Marketing Associates, Inc. 519 A.2d 303 N.H. 1986
    Indian Head Nat’l Bank v. City of Portsmouth, 117 N.H. 954, 955, 379 A.2d 1270, 1271 (1977); King Ridge, Inc. v. Sutton, 115 N.H. 294, 296, 340 A.2d 106, 108 (1975); N.H. Const. pt.
  • Public Service Co. v. Town of Seabrook 496 A.2d 352 N.H. 1985
    King Ridge, Inc. v. Sutton, 115 N.H. 294, 299, 340 A.2d 106, 110 (1975) (ski lifts taxable as real estate due to intimate connection with use of land as ski resort).
  • Appeal of Town of Plymouth 479 A.2d 1388 N.H. 1984
    King Ridge, Inc. v. Sutton, 115 N.H. 294, 299, 340 A.2d 106, 110 (1975) (ski lifts which are intimately intertwined with land used as winter ski area are taxable real estate under RSA 72:6).
  • Town of Franconia v. Granite State Concessions, Inc. 449 A.2d 1202 N.H. 1982
    Corp. v. Town of Lincoln, 117 N.H. 709, 710-11, 378 A.2d 741, 742 (1977); King Ridge, Inc. v. Sutton, 115 N.H. 294, 299, 340 A.2d 106, 110 (1975).
  • Indian Head National Bank v. City of Portsmouth 379 A.2d 1270 N.H. 1977
    King Ridge, Inc. v. Sutton, 115 N.H. 294, 299, 340 A.2d 106, 109-110 (1975); Verney Corporation v. Peterborough, 104 N.H. 368, 371-372; 188 A.2d 50, 53-54 (1963).
  • Lin-Wood Development Corp. v. Town of Lincoln 378 A.2d 741 N.H. 1977
    This court held in King Ridge, Inc. v. Sutton, 115 N.H. 294, 299, 340 A.2d 106, 110 (1975), that the ski lift facilities on the land owned by plaintiff therein were so “intimately intertwined with the primary use of the land itself” that they were taxable in their entirety as real estate under RSA 72:6.