Supreme Court of New Hampshire January 13, 2011, 2009-491 (Appeal of City of Concord)

HICKS, J.

The City of Concord (City) appeals orders of the board of tax and land appeals (BTLA) ruling that the taxpayer, Home Care Association of New Hampshire (HCA), is entitled to a charitable tax exemption under RSA 72:23 (Supp. 2010) and denying the City’s motion to have an attorney sit as a board member. We vacate and remand.