DocketDrift

Real-time tracking of state judicial trends.

Explore

Outcomes

Public record · Human review · No verdicts asserted

Cited by

Opinions in New Hampshire that cite New England Power Co. v. Town of Littleton, 326 A.2d 698.

15 citing documents.

  • Crown Paper Co. v. City of Berlin 703 A.2d 1387 N.H. 1997
    “There is no rigid formula which can be used to arrive at full and true value” for property tax assessment, “[n]or is specific weight required to be allocated to any of the several approaches.” New England Power Co. v. Littleton, 114 N.H. 594, 599, 326 A.2d 698, 701 (1974).
  • Society Hill at Merrimack Condominium Ass'n v. Town of Merrimack 651 A.2d 928 N.H. 1994
    Johnson v. Nash, 131 N.H. 731, 734, 559 A.2d 842, 844 (1989); New England Power Co. v. Littleton, 114 N.H. 594, 607, 326 A.2d 698, 706 (1974).
  • Southern New Hampshire Water Co. v. Town of Hudson 649 A.2d 847 N.H. 1994
    Co. v. Town of Ashland, 117 N.H. 635, 638, 377 A.2d 124, 125 (1977); New England Power Co. v. Littleton, 114 N.H. 594, 598, 326 A.2d 698, 701 (1974).
  • Public Service Co. v. Town of Bow 649 A.2d 65 N.H. 1994
    In New England Power Co. v. Town of Littleton, 114 N.H. 594, 326 A.2d 698 (1974), we recognized five approaches to valuation of utility property: original cost less depreciation, which PSNH approximated by the unit method; reproduction cost less depreciation; comparable sales; capitalized earnings; and the cost of an alternative facility capable of delivering an equivalent am
  • Opinion of the Justices 555 A.2d 1095 N.H. 1989
    New England Power Co. v. Littleton, 114 N.H. 594, 597-98, 604, 326 A.2d 698, 700-01, 704 (1974); see also Appeal of Public Serv.
  • Public Service Co. v. Town of Seabrook 496 A.2d 352 N.H. 1985
    As we have repeatedly held, “the market value of a public utility for *744 property tax purposes is not limited to the value placed on it for rate-making purposes.” New England Power Co. v. Littleton, 114 N.H. 594, 603, 326 A.2d 698, 704 (1974) (citing New Hampton, 101 N.H. at 149, 136 A.2d at 597).
  • Appeal of Public Service Co. 471 A.2d 1182 N.H. 1984
    New England Power Co. v. Littleton, 114 N.H. 594, 598-99, 326 A.2d 698, 701 (1974) (quoting RSA 75:1).
  • 590 Realty Co., Ltd. v. City of Keene 444 A.2d 535 N.H. 1982
    Because we conclude that the master committed an error of law, see New England Power Co. v. Littleton, 114 N.H. 594, 599, 326 A.2d 698, 701 (1974), we reverse.
  • Bedford Development Co. v. Town of Bedford 442 A.2d 590 N.H. 1982
    Milford Props., Inc. v. Town of Milford, 119 N.H. 165, 167, 400 A.2d 41, 42 (1979); New England Power Co. v. Littleton, 114 N.H. 594, 599, 326 A.2d 698, 701 (1974).
  • Milford Properties, Inc. v. Town of Milford 400 A.2d 41 N.H. 1979
    New England Power Co. v. Town of Littleton, 114 N.H. 594, 599, 326 A.2d 698, 701 (1974).
  • Public Service Co. v. Town of Ashland 377 A.2d 124 N.H. 1977
    Under RSA 75:1 (Supp. 1975) it is required that taxable property be appraised “at its full and true value in money.” New England Power Co. v. Littleton, 114 N.H. 594, 326 A.2d 698 (1974).
  • 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
    Fusegni v. Portsmouth Housing Auth., 114 N.H. 207, 317 A.2d 580 (1974); New England Power Co. v. Littleton, 114 N.H. 594, 326 A.2d 698 (1974).
  • 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
    Most recently, in New England Power v. Littleton, 114 N.H. 594, 326 A.2d 698 (1974), the same rule was again upheld that when making value estimation relevant factors including federal regulations must be considered.