Legal Opinion
Town of Ossipee v. Whittier Lifts Trust
Supreme Court of New Hampshire
Decided July 8, 2003No. 2002-470PublishedCited by 4 opinions
1Opinion of the CourtDalianis, J.
The plaintiff, Town of Ossipee (town), appeals from an order of the Superior Court (O’Neill, J.) ruling that defendant Whittier Lifts Trust (Whittier Trust) is not liable for taxes levied against a State-owned communications tower (tower) on its property. In addition, the State appeals from a separate order of the Superior Court (T. Nadeau, J.) ruling that defendant Whittier Communications, Inc. (Whittier Communications) has a taxable interest in the tower under RSA 72:23 (Supp. 2002) and that the State, pursuant to its agreement with Whittier Communications, must reimburse the latter for any…
2Cases cited14 opinions
- Echo Consulting Services, Inc. v. North Conway BankSupreme Court of New Hampshire · 1995
- N.A.P.P. Realty Trust v. CC EnterprisesSupreme Court of New Hampshire · 2001
- Pennelli v. Town of PelhamSupreme Court of New Hampshire · 2002
- Sisters of Providence in Washington, Inc. v. Municipality of AnchorageAlaska Supreme Court · 1983
- In Re Board of Johnson County Comm'rsSupreme Court of Kansas · 1979
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3Cited by4 opinions
- Signal Aviation Services, Inc. v. City of LebanonSupreme Court of New Hampshire · 2016
- New Hampshire Water Resources Council v. Steels Pond Hydro, Inc.Supreme Court of New Hampshire · 2004
- Appeal of Town of BelmontSupreme Court of New Hampshire · 2019
- Hoyle, Tanner & Associates, Inc. v. 150 Realty, LLC & a. McLean Communications, LLC v. 150 Realty, LLC & a. At Comm Corporation v. 150 Realty, LLC & a.Supreme Court of New Hampshire · 2019