Appeal of Land Acquisition, L.L.C.

767 A.2d 948, 145 N.H. 492, 2000 N.H. LEXIS 95
CourtSupreme Court of New Hampshire
DecidedDecember 8, 2000
DocketNo. 98-672
StatusPublished
Cited by8 cases

This text of 767 A.2d 948 (Appeal of Land Acquisition, L.L.C.) is published on Counsel Stack Legal Research, covering Supreme Court of New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Appeal of Land Acquisition, L.L.C., 767 A.2d 948, 145 N.H. 492, 2000 N.H. LEXIS 95 (N.H. 2000).

Opinion

DALIANIS, J.

The petitioner, Land Acquisition, L.L.C., appeals the declaration by the New Hampshire Board of Tax and Land Appeals (board) that its case had “settled” and the award of attorney’s fees to the respondent, the Town of Hooksett. We affirm in part and reverse in part.

The petitioner owns property in Hooksett on which it plans to develop a 372-unit condominium project. In June 1996, the petitioner appealed the respondent’s assessment of property taxes to the board. At the board’s urging, the parties met to negotiate a settlement of the petitioner’s appeal. In July 1997, they entered into an oral settlement agreement.

In November 1997, the respondent informed the board that the parties had settled. On December 3, 1997, the board notified the parties that it considered the case settled and that, unless it received an objection, it would close the case and mark it accordingly. The petitioner objected, stating that “no binding settlement of this case has been reached,” and the board rescinded its prior order. The respondent moved to enforce the settlement, to which the petitioner objected, and the board held a hearing on the respondent’s motion.

At the hearing, the petitioner did not dispute that the parties had entered into a settlement agreement in July 1997. Rather, the petitioner asserted that the agreement was unenforceable because it was not in writing as required by the board’s rules, and because of the respondent’s alleged material misrepresentations. The petitioner also asserted that the board lacked jurisdiction to decide whether or not the agreement was enforceable.

The board ruled that it had jurisdiction and the authority to waive its writing requirement. It granted the respondent’s motion to enforce the settlement, closing its case and marking it “settled.” After granting the respondent’s rehearing request, the board also ordered the petitioner to pay the respondent’s attorney’s fees.

[494]*494On appeal, the petitioner first asserts that the board exceeded its statutory authority by ruling upon whether the parties’ agreement was enforceable. The petitioner argues that the parties’ dispute is contractual in nature, and the board has jurisdiction to decide issues of taxation only. We disagree.

“The powers of the board and the rights of taxpayers appearing before the board are entirely statutory and are limited by the terms of the statute.” Appeal of Gillin, 132 N.H. 311, 313, 564 A.2d 459, 460 (1989) (quotation omitted). The board’s subject matter jurisdiction is similarly statutorily defined. See Appeal of Town of Sunapee, 126 N.H. 214, 216, 489 A.2d 153, 155 (1985).

In property tax appeals, the board has original concurrent jurisdiction with the superior court “to determine questions relating to taxation de novo.” RSA 71-B:11 (1991). RSA 71-B:5,1, grants the board the authority “[t]o hear and determine all matters involving questions of taxation properly brought before it.” RSA 71-B:5, I (1991). In so doing, the board has the power to “institute its own investigation, or hold hearings, or take such other action as it shall deem necessary.” Id. The governing statutes thus permit the board to determine questions “relating to” taxation, and settlement of an abatement appeal necessarily “relates to” taxation. Even if not expressly granted by statute, the board has the inherent authority to decide whether a case on its docket is contested or resolved. Cf Appeal of Amalgamated Transit Union, 144 N.H. 325, 327-28, 741 A.2d 66, 69 (1999).

The Administrative Procedure Act also contemplates that administrative bodies, such as the board, will decide matters related to settlement. See RSA 541-A:31, V(b) (1997) (board is to “encourage informal disposition” of disputes and may hold prehearing settlement conferences); see also RSA 541-A:38 (1997) (“Except to the extent precluded by law, informal settlement of matters by nonadjudicative processes is encouraged.”).

The petitioner argues that because the legislature only requires one board member to be an attorney, it “did not intend for the Board to decide issues of contract.” “[D]etermin[ing whether] a binding settlement agreement exist[s] ... [is a] questionf] of fact,” Byblos Corp. v. Salem Farm Realty Trust, 141 N.H. 726, 728-29, 692 A.2d 514, 516 (1997), and resolving factual disputes is within the board’s purview. See RSA 76:16-a, V (1991); Appeal of Andrews, 136 N.H. 61, 64, 611 A.2d 632, 634 (1992). The petitioner’s assertion contravenes “our long history of respect for and deference to decisions by . . . administrative boards comprised of non-attorney members.” Appeal of Gamas, 138 N.H. 487, 492, 642 A.2d 925, 928 (1994).

[495]*495The petitioner next asserts that the board lacked jurisdiction to decide whether or not an agreement existed. The petitioner argues that any dispute about the formation and existence of an agreement must be heard, in the first instance, by the superior court. The petitioner misapprehends the relevant statutory scheme. The board has jurisdiction to determine the formation and existence of an agreement; the superior court has jurisdiction to enforce it. See RSA 71~B:13 (1991). Moreover, the petitioner’s construction of the board’s jurisdictional reach would impermissibly hinder its ability to manage its own calendar. The board must have the power to clear settled eases from its docket. “No principle of administrative law is more firmly established than that of agency control of its own calendar.” Appeal of Morin, 140 N.H. 515, 521, 669 A.2d 207, 211 (1996) (Horton, J., dissenting).

The petitioner next argues that the board exceeded its grant of authority by actually enforcing the parties’ agreement. Although the respondent moved to “enforce” the agreement, the board did not do so. It did not rule on the parties’ rights and responsibilities, or grant any relief under the agreement, but merely marked the case as “settled” on its docket.

The petitioner contends also that the board lacked jurisdiction to rule on a settlement agreement that concerned tax years other than the tax year which was the subject of the petitioner’s appeal. The record shows, however, that the board recognized that it had no jurisdiction to consider the abatement of taxes for any year other than that which was the subject of the petitioner’s appeal. But, because the parties chose to include other tax years as an integral part of their settlement agreement, the board had to review the entiie agreement to determine if the parties settled the petitioner’s appeal.

The petitioner next argues that the board could not rule on the parties’ agreement because it was not in writing. New Hampshire Administrative Rules, Tax 201.23(b) (1993) provides that “[a]ll settlement agreements, except those made on the record or recited in an order, shall: (1) Be in writing . . .

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Bluebook (online)
767 A.2d 948, 145 N.H. 492, 2000 N.H. LEXIS 95, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-land-acquisition-llc-nh-2000.