Cited by

Opinions in New Hampshire that cite Public Service Co. v. New Hampton, 136 A.2d 591.

19 citing documents.

  • 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).
  • 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
  • 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).
  • 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).
  • 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).
  • 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).
  • 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).
  • 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).
  • 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).
  • 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).
  • 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).
  • 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).
  • 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).
  • 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).
  • 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.
  • 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).
  • 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