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HICKS, J. The City of Nashua (City) appeals a decision of the New Hampshire Board of Tax and Land Appeals (BTLA) ruling that the taxpayer, Marijane Kennedy (taxpayer), is entitled to an “elderly exemption” under RSA 72:39-a (2012) for the tax year 2011. We reverse.
Currently, students graduating high school with a 'B' average or higher in Massachusetts, New Hampshire, New Jersey, Pennsylvania, Vermont and Connecticut can attend UMaine for the cost of in-state... 0