Legal Opinion
Appeal of the City of Portsmouth
Supreme Court of New Hampshire
Decided June 25, 2004No. 2003-547PublishedCited by 2 opinions
1Opinion of the CourtDalianis, J.
The City of Portsmouth (Portsmouth) appeals the New Hampshire Board of Tax and Land Appeals (Board) decision upholding the department of revenue administration’s (DRA) determination that approximately $1.2 million in revenue received by Portsmouth from the Pease Development Authority (PDA) airport district is a “payment in lieu of taxes” (PILOT) and, therefore, is includable in the calculation of Portsmouth’s 2002 total equalized valuation. We reverse.
The New Hampshire legislature established the PDA to convert and redevelop the former Pease Air Force Base, which is located in Portsmouth and…
2Cases cited5 opinions
- Cross v. BrownSupreme Court of New Hampshire · 2002
- Lower Village Hydroelectric Associates, L.P. v. City of ClaremontSupreme Court of New Hampshire · 2001
- Appeal of Land Acquisition, L.L.C.Supreme Court of New Hampshire · 2000
- Opinion of the JusticesSupreme Court of New Hampshire · 1999
- Sanborn Regional School District v. Budget CommitteeSupreme Court of New Hampshire · 2003
3Cited by2 opinions
- State Employees Ass'n Local 1984 v. New Hampshire Division of PersonnelSupreme Court of New Hampshire · 2009
- School District of Monessen v. Farnham & Pfile Co.Commonwealth Court of Pennsylvania · 2005