Supreme Court of New Hampshire January 31, 2000, No. 97-845 (Phetteplace v. Town of Lyme)

THAYER, J.

The plaintiffs, Gary E. and Karen C. Phetteplace, appeal a decision of the Superior Court (Fitzgerald, J.) dismissing as untimely their appeal for an abatement of taxes. See RSA 76:17 (Supp. 1999). We affirm.

The facts underlying this appeal are not disputed. In February 1997, the plaintiffs filed an application with the defendant, Town of Lyme, to abate their property taxes.