In re Estate of Martin

5 Citing cases

  1. Pennelli v. Town of Pelham

    148 N.H. 365 (N.H. 2002)   Cited 24 times

    "[I]n construing tax statutes, we are guided by the well-settled principle . . . that a tax exemption is construed to give full effect to the legislative intent of the statute." In re Estate of Martin, 125 N.H. 690, 691 (1984) (quotation omitted). "The starting point in any statutory interpretation case is the language of the statute itself."

  2. Appeal of Routhier

    725 A.2d 665 (N.H. 1999)   Cited 7 times
    Interpreting an ambiguous statute

    Cf. In Re Estate of Martin, 125 N.H. 690, 692, 484 A.2d 1183, 1184 (1984). "Absent a formal legislative history of the statute, we must glean the intent of the legislature from the plain meaning of the language of the statute."

  3. Appeal of Reid

    143 N.H. 246 (N.H. 1998)   Cited 19 times
    Holding that municipality could not assess tax against lessees of real properties where relevant leases did not provide for the payment of property taxes, and explaining that "the plain language of RSA 72:23, I, reveals that it contains ... a tax provision that ensures that the lessees are aware of, and consent to, taxation of their leasehold"

    See LSP Assoc., 142 N.H. at 376, 702 A.2d at 799; cf. Hampton Beach Casino, 140 N.H. at 788, 674 A.2d at 981. Although the board specifically rejected a plain reading of RSA 72:23, stating that "such a construction would be . . . inconsistent with the legislature's intent," we must, in the absence of ambiguity and formal legislative history, see In re Estate of Martin, 125 N.H. 690, 691, 484 A.2d 1183, 1184 (1984), derive legislative intent from the statute as written. Petition of Walker, 138 N.H. 471, 474, 641 A.2d 1021, 1025 (1994).

  4. Vector v. N.H

    156 N.H. 781 (N.H. 2008)   Cited 9 times
    Interpreting regulations

    We construe a tax exemption to give full effect to the intent of the regulation. See In re Estate of Martin, 125 N.H. 690, 691, 484 A.2d 1183 (1984), abrogated on different grounds by Pennelli, 148 N.H. at 365.V. Conclusion

  5. Wolfeboro Camp School v. Town of Wolfeboro

    138 N.H. 496 (N.H. 1994)   Cited 5 times

    [1] A tax exemption statute is construed not with rigorous strictness but "to give full effect to the legislative intent of the statute," and, absent formal legislative history, intent must be gleaned from the plain language of the statute. In re Estate of Martin, 125 N.H. 690, 691, 484 A.2d 1183, 1184 (1984) (quotation omitted). Prior to 1957, the statute authorized a tax exemption to "institutions devoted to educational purposes" provided that "[n]o institution shall be deemed an educational institution for the purpose hereof unless it conducts regular courses of instruction, under a curriculum approved by the state board of education, for at least six months of each calendar year."