King Ridge, Inc. v. Town of Sutton

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that ski lifts were taxable as real property, in part, because the hills upon which they were located were “specially cleared and graded for downhill skiing”
• holding use of ski lifts to be intimately intertwined with primary use of land
• “As a general rule taxes cannot be assessed and collected in this State except by authority of the legislature.”
• ski lifts which are intimately intertwined with land used as winter ski area are taxable real estate under RSA 72:6
• ski lifts taxable as real estate due to intimate connection with use of land as ski resort

Source: CourtListener parenthetical corpus (CC0).