Cited by

Thus, “as between a reasonable and unreasonable meaning of the language used, the reasonable meaning is to be adopted.” Trustees &c. Academy v. Exeter, 92 N.H. 473, 478 (1943).

In addition, the superior court found “that the educational tax abatement program is more accurately characterized as an exemption from tax, rather than an abatement of tax.” As such, the court held the program beyond the authority of the selectmen to adopt, citing Trustees &c. Academy v. Exeter, 92 N.H. 473, 480, 33 A.2d 665, 670 (1943) (tax exemption is within the legislature’s province).

the related context of valuing property for purposes of taxation, see Trustees &c. Academy v. Exeter, 92 N.H. 473, 486, 33 A.2d 665, 673-74 (1943), the effect of regulation has been recognized as an obviously relevant, though not talismanic, factor bearing on the valuation of property with a highest and best use for power generation.

Trustees &c. Academy v. Exeter, 92 N.H. 473, 482, 33 A.2d 665, 671 (1943).

Trustees &c. Academy v. Exeter, 92 N.H. 473, 486, 33 A.2d 665, 673 (1943) (where the trier of fact must determine value for property tax purposes, “the normal rule of value” permits consideration of “evidence of all relevant factors”).

The contrast between these provisions is significant under the customary rule of statutory construction that the legislature does not enact unnecessary and duplicative provisions, see Trustees & c. Academy v. Exeter, 92 N.H. 473, 482, 33 A.2d 665, 671 (1943), from which it follows that “unprofessional conduct” by a pharmacist under subparagraph (c) must mean something different from “negligence” under subparagraph (d).

Since the legislature is presumed not to enact useless language, Trustees &c. Academy v. Exeter, 92 N.H. 473, 482, 33 A.2d 665, 671 (1943), we have to read these provisions together as indicating that whenever a corporate employee furnishes legal services to a corporate customer, however independent the employee’s judgment may be, the corporation is as a matter of law providing legal services in the manner that RSA 311:11 g

“Ownership has been defined as a collection of rights to use and enjoy property.” Trustees &c. Academy v. Exeter, 92 N.H. 473, 485, 33 A.2d 665, 673 (1943).

GLCC, noting correctly that the value of property for assessment purposes is its sale value, Trustees &e. Academy v. Exeter, 92 N.H. 473, 481, 33 A.2d 665, 671 (1943), argued before the board that the existence of the lawsuit and the contaminants on the property rendered it unsaleable and thus untaxable.

App. 324, 334, 227 N.W.2d 358, 363 (1975); cf. Demoulas v. Town of Salem, 116 N.H. 775, 782, 367 A.2d 588, 593 (1976) (long-term leases); Trustees of the Phillips-Exeter Academy v. Exeter, 92 N.H. 473, 487, 33 *158 A.2d 665, 674 (1943) (“uses dependent upon the personal element of the user are not an element of the property in its transfer, payment for which is the keynote of value”).

We agree that the value of property for taxation purposes is not determined by the value to the owner, Trustees &c. Academy v. Exeter, 92 N.H. 473, 485-87, 33 A.2d 665, 673-74 (1943), but, “if the property is available to others for use which he has made of it, such transmissable use is of material bearing in estimating value.” Id.

We agree that worth to the owner alone is not the appropriate standard for taxation, see Trustees &c. Academy v. Exeter, 92 N.H. 473, 481, 33 A.2d 665, 670-71 *287 (1943); however, “transmissible value” can be taxed.

The word “value,” as used in the context of this case, means the “price which the property will bring in a fair market after reasonable efforts have been made to find a purchaser who will give the highest price for it.” Trustees of the Phillips Exeter Academy v. Exeter, 92 N.H. 473, 481, 33 A.2d 665, 671 *922 (1943).

of Trustees, 116 N.H. 443, 445, 362 A.2d 201, 203 (1976); Trustees v. Exeter, 92 N.H. 473, 482, 33 A.2d 665, 671 (1943).

Trustees &c. Academy v. Exeter, 92 N.H. 473, 478, 33 A.2d 665, 669 (1943); R. A. Vachon & Son, Inc. v. Concord, 112 N.H. 107, 113, 289 A.2d 646, 650 (1972).

Trustees &c. Academy v. Exeter, 90 N.H. 472, 27 A.2d 569 (1940); Trustees &c. Academy v. Exeter, 92 N.H. 473, 33 A.2d 665 (1943).

It is elementary that the legislature should not be presumed to do an idle and meaningless act (Trustees &c. Academy v. Exeter, 92 N.H. 473, 482, 33 A.2d 665, 671 (1943)), nor one which would lead to an absurd result.

State v. Woodman, 114 N.H. 497, 500, 323 A.2d 921, 923 (1974); Peterborough Savings Bank v. King, 103 N.H. 206, 209, 168 A.2d 116, 118 (1961); Trustees &c. Academy v. Exeter, 92 N.H. 473, 482, 33 A.2d 665, 671 (1943).

Naum v. Naum, 101 N.H. 367, 369, 143 A.2d 424, 426 (1958); Trustees of Phillips-Exeter Academy v. Exeter, 92 N.H. 473, 478, 33 A.2d 665, 669 (1943).

Concord Natural Gas v. Concord, 114 N.H. 54, 314 A.2d 679 (1974); Trustees &c. Academy v. Exeter, 98 N.H. 473, 33 A.2d 665 (1943); Grafton &c. Co. v. State, 78 N.H. 330, 100 A. 668 (1917).

Trustees of Phillips Exeter Academy v. Exeter, 92 N.H. 473, 486, 33 A.2d 665, 673 (1943).

RSA 75:1; Trustee & c. Academy v. Exeter, 92 N.H. 473, 33 A.2d 665 (1943).

Public Service Co. v. New Hampton, 101 N.H. 142, 136 A.2d 591 (1957); Trustees & c. Academy v. Exeter, 92 N.H. 473, 486, 33 A.2d 665, 673 (1943); 20 U.C.L.A.

It is elementary that the legislature should not be presumed to do an “idle and meaningless act” (Trustees &c. Academy v. Exeter, 92 N.H. 473, 482, 33 A.2d 665, 671 (1943)), nor one which would lead to an absurd result.

Amoskeag-Lawrence Mills, Inc. v. State, 101 N.H. 392, 395, 144 A.2d 221, 223 (1958); Trustees &c. Academy v. Town of Exeter, 92 N.H. 473, 486, 33 A.2d 665, 674 (1943); 5 Nichols, Eminent Domain § 20.2 (rev. 3d ed. 1969); Greene, Eminent Domain in New Hampshire, 1 N.H.B.J.

In this State, the “rule of value permits all relevant factors to be received for the formation of the finding in analysis an opinion of the trier of fact.” Trustees & c. Academy v. Exeter, 92 N.H. 473, 486, 33 A.2d 665, 673 (1943); Fusegni v. Portsmouth Housing Authority, 114 N.H. 207, 317 A.2d 580 (1974).

Trustees &c. Academy v. Exeter, 92 N.H. 473, 33 A.2d 665 (1943); Public Service Co. v. New Hampton, 101 N.H. 142, 136 A.2d 591 (1957).

Phillips Exeter Academy v. Exeter, 92 N.H. 473, 482, 33 A.2d 665, 671 (1943); Public Service Co. v. State, 101 N.H. 154, 136 A.2d 600 (1957).

Trustees of Phillips Exeter Academy v. Exeter, 92 N.H. 473, 33 A.2d 665 (1943).