Cited by
Opinions in New Hampshire that cite Verizon New England, Inc. v. City of Rochester, 855 A.2d 497.
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Northern New England Telephone Operations, LLC d/b/a FairPoint Communications - NNE v. Town of Acworth
N.H. 2020
For example, the Towns point out that “[w]hile a municipality may alter licenses it issues, a municipality’s authority is limited by the ‘public good’ standard.” See RSA 231:163; see also Verizon New England v. City of Rochester, 151 N.H. 263, 269-70 (2004) (Rochester II) (“Under the plain language of [RSA 231:163], a [municipality] may change the terms and conditions of a license that it has issued whenever the public good requires.”).
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Segtel, Inc. v. City of Nashua
166 A.3d 213
N.H. 2017
Verizon New England v. City of Rochester, 151 N.H. 263, 268 (2004) (agreeing with trial court’s determination that “[w]hatever interests the city.
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Signal Aviation Services, Inc. v. City of Lebanon
144 A.3d 869
N.H. 2016
RSA 72:23, I(b) (emphasis added); see Verizon New England v. City of Rochester, 151 N.H. 263, 266-67 (2004) (Rochester II) (holding that, according to the unambiguous, plain language of RSA 72:23, I(b), “leases and other agreements which permit the use or occupation of public property must provide for the payment of properly assessed real estate taxes”); Rochester I, 144 N.H. at 122 (explaining that leased pr
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Signal Aviation Services, Inc. v. City of Lebanon
62 A.3d 877
N.H. 2013
Absent such evidence, the BTLA ruled that it could not determine “whether [Signal] is over[-]assessed or whether [the properties of the other airport tenants] are under[-]assessed or some of both.” See Verizon New England v. City of Rochester, 151 N.H. 263, 272 (2004) (To prove disproportionality, taxpayer must establish “that its property is assessed at a higher percentage of fair market value than the percentage at which property is generally assessed in the city.”).
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State v. Ploof
34 A.3d 563
N.H. 2011
Verizon New England v. City of Rochester, 151 N.H. 263, 270 (2004).
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Sutton v. Town of Gilford
992 A.2d 709
N.H. 2010
Verizon New England v. City of Rochester, 151 N.H. 263, 266 (2004).
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The LLK TRUST v. Town of Wolfeboro
992 A.2d 666
N.H. 2010
“[D]isproportionality, and not methodology, is the linchpin in establishing entitlement to a petition for abatement.” Verizon New England v. City of Rochester, 151 N.H. 263, 272 (2004); see Porter v. Town of Sanbornton, 150 N.H. 363, 369 (2003).
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North Country Environmental Services v. State
943 A.2d 786
N.H. 2008
Verizon New England v. City of Rochester, 151 N.H. 263, 270 (2004).
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Verizon New England, Inc. v. City of Rochester
940 A.2d 237
N.H. 2007
Verizon New England v. City of Rochester, 151 N.H. 263 (2004) (Rochester II); N.E.
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Appeal of Walsh
934 A.2d 528
N.H. 2007
“[T]o carry the burden of proving disproportionality, a taxpayer must establish that the taxpayer’s property is assessed at a higher percentage of fair market value than the percentage at which property is generally assessed in the town.” Verizon New England v. City of Rochester, 151 N.H. 263, 272 (2004) (emphasis added); see Nadeau 199) Trust, 155 N.H. at 812.
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Community Resources for Justice, Inc. v. City of Manchester
917 A.2d 707
N.H. 2007
Verizon New England v. City of Rochester, 151 N.H. 263,270 (2004).
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Appeal of Hopkinton School District
862 A.2d 45
N.H. 2004
Verizon New England v. City of Rochester, 151 N.H. 263, 271 (2004) (remanding for application of test by the trial court in the first instance).
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State v. Sousa
855 A.2d 1284
N.H. 2004
Verizon New England v. City of Rochester, 151 N.H. 263, 271 (2004) (remanding for application of test by the trial court in the first instance).