Cited by
Opinions in New Hampshire that cite Public Service Co. v. New Hampton, 136 A.2d 591.
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Appeal of Public Service Company of New Hampshire d/b/a Eversource Energy
165 A.3d 695
N.H. 2017
RSA 374:30 (Supp. 2016); see also Public Service Co. v. New Hampton, 101 N.H. 142, 151 (1957).
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Appeal of Pennichuck Water Works, Inc.
992 A.2d 740
N.H. 2010
value is “the price which in all probability would have been arrived at by fair negotiations between an owner willing to sell and a purchaser desiring to buy, taking into account all considerations that fairly might be brought forward and reasonably be given substantial weight in such bargaining.” Daly v. State, 150 N.H. 277, 279 (2003) (quotation omitted); cf. Public Service Co. v. New Hampton, 101 N.H. 142, 146 (1957) (property must be taxed at its “full and true value,” which is “the price wh
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Verizon New England, Inc. v. City of Rochester
855 A.2d 497
N.H. 2004
Public Service Co. v. New Hampton, 101 N.H. 142, 146 (1957).
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Tennessee Gas Pipeline Co. v. Town of Hudson
766 A.2d 672
N.H. 2000
Public Service Co. v. New Hampton, 101 N.H. 142, 151, 136 A.2d 591, 598 (1957) (noting that it may be possible to sell a utility at a “fair price” exceeding net book cost).
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Southern New Hampshire Water Co. v. Town of Hudson
649 A.2d 847
N.H. 1994
Co. v. Town of Ashland, 117 N.H. at 638, 639, 377 A.2d at 125, 126; Public Service Co. v. New Hampton, 101 N.H. 142, 144, 146, 136 A.2d 591, 594, 595 (1957).
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Public Service Co. v. Town of Bow
649 A.2d 65
N.H. 1994
Additionally, we have previously noted that “changing price levels would render such a method impractical and unfair.” Public Service Co. v. New Hampton, 101 N.H. 142, 151, 136 A.2d 591, 598 (1957).
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Public Service Co. v. Town of Seabrook
496 A.2d 352
N.H. 1985
Under our construction of the taxing statutes, “[taxable] value is the market value, or the price which the property will bring in a fair market, after reasonable efforts have been made to find the purchaser who will give the highest price for it.” Company v. Gil ford, 67 N.H. 514, 517, 35 A. 945, 946-47 (1894), quoted in Public Service Co. v. New Hampton, 101 N.H. 142, 146, 136 A.2d 591, 595 (1957).
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Appeal of Town of Plymouth
479 A.2d 1388
N.H. 1984
Public Service Co. v. New Hampton, 101 N.H. 142, 147, 136 A.2d 591, 596 (1957) (“transmissible value” is material to a determination of the value of *146 property for tax assessment purposes).
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Appeal of Public Service Co.
471 A.2d 1182
N.H. 1984
Public Service Co. v. New Hampton, 101 N.H. 142, 149-51, 136 A.2d 591, 597-98 (1957).
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590 Realty Co., Ltd. v. City of Keene
444 A.2d 535
N.H. 1982
would mean that valuable property would entirely escape its just share of the burden of taxation.” Public Service Co. v. New Hampton, 101 N.H. 142, 146, 136 A.2d 591, 595 (1957).
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Public Service Co. v. Town of Ashland
377 A.2d 124
N.H. 1977
Public Service Co. v. New Hampton, 101 N.H. 142, 136 A.2d 591 (1957).
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Demoulas v. Town of Salem
367 A.2d 588
N.H. 1976
New England Power Co. v. Littleton, 114 N.H. 594, 603-04, 326 A.2d 698, 704 (1974); Public Service Co. v. New Hampton, 101 N.H. 142, 136 A.2d 591 (1957).
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Paras v. City of Portsmouth
335 A.2d 304
N.H. 1975
Public Service Co. v. New Hampton, 101 N.H. 142, 148, 136 A.2d 591, 596-97 (1957).
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Dartmouth Corp. of Alpha Delta v. Town of Hanover
332 A.2d 390
N.H. 1975
New England Power Co. v. Town of Littleton, 114 N.H. 594, 598, 326 A.2d 698, 701 (1974); Public Service Co. v. New Hampton, 101 N.H. 142, 144-47, 136 A.2d 591, 595-97 (1957).
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Royal Gardens Co. v. City of Concord
328 A.2d 123
N.H. 1974
In Public Service Company v. New Hampton, 101 N.H. 142, 136 A.2d 591 (1957), this court overruled the plaintiff's argument that value for tax purposes could not exceed net book cost.
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New England Power Co. v. Town of Littleton
326 A.2d 698
N.H. 1974
Public Service Co. v. New Hampton, 101 N.H. 142, 136 A.2d 591 (1957).
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Concord Natural Gas Co. v. City of Concord
314 A.2d 679
N.H. 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).
- Independent School District No. 99 v. Commissioner of Taxation 211 N.W.2d 886 Minn. 1973
- County of Pima v. Trico Electric Cooperative 489 P.2d 1219 Ariz. Ct. App. 1971