Franciscan Fathers v. Pittsfield Book Reviews

Franciscan Fathers v. Pittsfield by Supreme Court of New Hampshire Book Summary

The pertinent part of Revised Laws, chapter 73 , section 28, as amended by Laws 1945, chapter 141 , section 2, reads as follows: ""The exemptions referred to in section 24, 26 and 27 of this chapter, as regards real estate hereafter acquired by such institutions, shall apply only to subsequent improvements therein and thereon, and the real estate so acquired shall be assessed and taxed as other similar land and real estate in the vicinity is assessed and taxed. This section shall not apply to real estate owned by religious societies incorporated or organized within this state and occupied by their pastors or clergy in active service ...."" (Emphasis supplied). A clerical error in the 1945 amendment in referring to section 24 as section 23 was corrected by Laws 1951, chapter 8. However, the defendant raises no question in this case concerning the application of the defective 1945 amendment on the taxation of plaintiff's property in 1950. Prior to 1931 qualified religious societies organized within this state were entitled to an exemption of one hundred and fifty thousand dollars on property owned and occupied by them. P. L., c. 60, ss. 22, 23, which is now R. L., c. 73, ss. 24, 25. An amendment effective May 6, 1931 (Laws 1931, c. 148) provided that this institutional exemption should not apply to real estate thereafter acquired and should be limited to subsequent improvements made by the taxpayer after its acquisition. The effect of this amendment was to make the acquisition value of religious property taxable and to delimit the expanding extent of tax exempt property. This appears as the first sentence in R. L., c. 73, s. 28, (supra) . Thereafter another amendment (Laws 1937, c. 175) provided that section 28 should not apply to the real estate owned by qualified religious societies and occupied by their pastors or clergy in active service. That amendment, quoted in the preceding paragraph now appears as the second sentence in section 28. The effect of the 1937 amendment was to restore what the 1931 amendment had taken away with the result that the institutional tax exemption was again available to such religious societies if their property was occupied by ""clergy in active service."" Changes in the law made by Laws 1945, chapter 141 , and the technical correction of Laws 1951, chapter 8 , do not affect the present case.

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