City of Manchester v. Town of Auburn

This is an appeal from a decision of the superior court granting the Manchester Water Works, a subdivision of the plaintiff, the City of Manchester (city), a tax abatement. See RSA 72:11 (Supp. 1983); RSA 75:15 (Supp. 1983). The city had petitioned for an abatement of assessments made pursuant to RSA 72:11 (Supp. 1983) by the defendant, the Town of Auburn (town), for the *150years 1980-82 inclusive on the Water Works’ property in the town. In a lengthy report, the Master (R. Peter Shapiro, Esq.) valued the Water Works’ property and recommended that its payments be abated. The Superior Court…