N.H. Supreme Court Issues Property-Tax Ruling

New Hampshire's Supreme Court has ruled that a nursing-home operator meets the standards of being a nonprofit organization and should not be required to pay property taxes. In doing so, the court offered nonprofit groups in the Granite State a look at what they must be able to prove to maintain their tax-exempt status.

ElderTrust of Florida — the owner of the Epsom Manor nursing home and an assisted-living facility called Heartland Place — sued the Town of Epsom,

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