Manchester Water Works v. Town of Auburn

The petitioner, Manchester Water Works (Water Works), appeals an order of the Superior Court {Lewis, J.) granting the motion to dismiss its petition for a tax abatement filed by the respondent, the Town of Auburn. The Water Works petitioned for an abatement pursuant to RSA 76:17 (2003) because its assessment did not contain a reduction for a conservation easement placed on its property. We affirm.

The following facts appear in the trial court’s order. The Water Works, a subdivision of the City of Manchester that provides drinking water for the city, owns real property along Lake Massabesic and…