NOTICE: This opinion is subject to motions for rehearing under Rule 22 as well as formal revision before publication in the New Hampshire Reports. Readers are requested to notify the Reporter, Supreme Court of New Hampshire, One Noble Drive, Concord, New Hampshire 03301, of any editorial errors in order that corrections may be made before the opinion goes to press. Errors may be reported by E-mail at the following address: reporter@courts.state.nh.us. Opinions are available on the Internet by 9:00 a.m. on the morning of their release. The direct address of the court's home page is: http://www.courts.state.nh.us/supreme.

THE SUPREME COURT OF NEW HAMPSHIRE

___________________________

Board of Tax and Land Appeals
Nos. 2002-178
2002-179

APPEAL OF TAYLOR HOME
(New Hampshire Board of Tax and Land Appeals)

Submitted: November 21, 2002; December 16, 2002

Opinion Issued: January 27, 2003

Devine, Millimet & Branch, P.A., of Manchester (George R. Moore and Daniel E. Will on the briefs), for the petitioner.

Gardner & Fulton, P.L.L.C., of Lebanon (Adele M. Fulton on the brief), for respondent City of Laconia.

Mitchell & Bates, P.A. of Laconia (Walter L. Mitchell on the brief), for respondent Town of Sandwich.

NADEAU, J. The petitioner, the Taylor Home, appeals decisions by the New Hampshire Board of Tax and Land Appeals (BTLA) denying as untimely its appeals of the denials of charitable tax exemptions by the City of Laconia (Laconia) and the Town of Sandwich (Sandwich). We have consolidated these cases for decision. We affirm.

The record reveals the following facts. On August 31, 2001, the petitioner filed with the BTLA two documents entitled, "Petition for Abatement of Real Estate Taxes." One document pertained to Laconia