Northern New England Telephone Operations, LLC d/b/a FairPoint Communications-NNE v. City of Concord

The respondent, the City of Concord (City), appeals rulings by the Superior Court {McNamara, J.) granting summary judgment in favor of the petitioner, Northern New England Telephone Operations, LLC d/b/a FairPoint Communications - NNE (FairPoint), in its equal protection challenge to the City’s taxation of FairPoint’s use and occupation of public property, and striking the tax levied against FairPoint. We vacate and remand.

The trial court found, or the record supports, the following facts. In order to provide telecommunications services throughout the City, FairPoint maintains poles, wires,…