Legal Opinion

Verizon New England, Inc. v. City of Rochester

Supreme Court of New Hampshire

Decided December 28, 2007No. 2007-091PublishedCited by 8 opinions

1Opinion of the CourtDuggan, J.

The defendant, City of Rochester (city), appeals a decision of the Superior Court {Morrill, J.) ruling that the city’s taxation of the plaintiff, Verizon New England, Inc. (Verizon), for its use and occupation of public property violated Verizon’s equal protection rights. We affirm.

This case is before us for a third time. See Verizon New England v. City of Rochester, 151 N.H. 263 (2004) (Rochester II); N.E. Tel. & Tel. Co. v. City of Rochester, 144 N.H. 118 (1999) (Rochester I). We recite only a brief history of the facts necessary to decide this appeal.

Verizon provides telecommunications…

2Cases cited14 opinions

  1. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  2. Heckler v. MathewsSupreme Court of the United States · 1984
  3. Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
  4. Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
  5. Community Resources for Justice, Inc. v. City of ManchesterSupreme Court of New Hampshire · 2007

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3Cited by8 opinions

  1. In re Fairpoint Communications, Inc.United States Bankruptcy Court, S.D. New York · 2012
  2. North Country Environmental Services v. StateSupreme Court of New Hampshire · 2008
  3. Qwest Corp. v. Colorado Division of Property TaxationColorado Court of Appeals · 2011
  4. State v. ChrisicosSupreme Court of New Hampshire · 2008
  5. Signal Aviation Services, Inc. v. City of LebanonSupreme Court of New Hampshire · 2016

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