Supreme Court of New Hampshire

The New London Hospital Association, Inc. v. Town of Newport

February 9, 2021

Summary

The Supreme Court affirmed the trial court’s grant of summary judgment denying the Hospital’s charitable tax exemption because the filing was untimely and no accident‑mistake‑misfortune exception was raised, and also affirmed the trial court’s discretionary denial of the Hospital’s motion to amend the complaint to add an equal‑protection claim.