Legal Opinion
GGP Steeplegate, Inc. v. City of Concord
Supreme Court of New Hampshire
Decided March 25, 2004No. 2003-485PublishedCited by 4 opinions
1Opinion of the CourtNadeau, J.
The petitioner, GGP Steeplegate, Inc. (Steeplegate), appeals an order of the Superior Court (Fitzgerald, J.) granting the motion of the respondent, City of Concord (city), to dismiss Steeplegate’s petition for real estate tax abatement for lack of jurisdiction. See RSA 76:17 (2003). We reverse and remand.
On April 1,2001, Steeplegate owned a shopping mall located in Concord. Using the cost approach to valuation, the city appraised Steeplegate’s real property and accordingly assessed taxes. On February 21, 2002, Steeplegate timely filed a petition for tax abatement with the city’s board of…
2Cases cited4 opinions
- In re WatterworthSupreme Court of New Hampshire · 2003
- Fichtner v. PittsleySupreme Court of New Hampshire · 2001
- Arlington Mills v. SalemSupreme Court of New Hampshire · 1927
- Magoon v. ThoroughgoodSupreme Court of New Hampshire · 2002
3Cited by4 opinions
- Appeal of WilsonSupreme Court of New Hampshire · 2011
- Henderson Holdings at Sugar Hill, LLC v. Town of Sugar HillSupreme Court of New Hampshire · 2012
- Appeal of Keith R. Mader 2000 Revocable Trust & a.Supreme Court of New Hampshire · 2020
- Robert Carr & a. v. Town of New LondonSupreme Court of New Hampshire · 2017