Supreme Court of New Hampshire January 15, 1982, No. 81-118 (Appeal of Harvey Road Associates VII)

Batchelder, J.

Harvey Road Associates VII (hereinafter the taxpayer) appeals from an order of the Board of Taxation dated March 12, 1981, denying an abatement of a portion of its taxes levied by the Town of Merrimack resulting from a 1979 assessment of $682,560 on its land. An additional assessment on a partially constructed hotel on the land is not in dispute.