Twenty-four parking spaces in a church parking lot leased to students for most of the week are properly denied real estate tax exemption, the Supreme Court of New Hampshire has held. The Episcopal Church in Durham leased 24 of its 37 parking spaces to students at the University of New Hampshire for $300 per space per semester. The students could park their cars there at all times except Sunday mornings, days when the church hosts weddings, funerals or other events, and days when it snows or the parking lot needs repairs. The entire parking lot had been exempt from before the leasing started in 1998 until the town discovered the arrangement in 2013. State law exempts property owned by...