Legal Opinion
Pheasant Lane Realty Trust v. City of Nashua
Supreme Court of New Hampshire
Decided November 9, 1998No. 96-628PublishedCited by 18 opinions
1Opinion of the CourtJohnson, J.
The City of Nashua (city) appeals a decision of the Superior Court (Dalianis, J.) denying the city’s motion to dismiss and granting Pheasant Lane Realty Trust’s (Pheasant Lane) motion for summary judgment. We affirm.
The city assessed property owned by Pheasant Lane and known as the Pheasant Lane Mall (mall) on April 1, 1995. Based on city-generated estimates of lease income from mall tenants, the city assessed the value of the mall at $50,200,000. Applying the applicable tax rates, the total tax bill for 1995 was $1,483,410. Pheasant Lane made the first tax payment of $725,390 on May 30,…
2Cases cited14 opinions
- Grosvenor v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1974
- State v. FarrowSupreme Court of New Hampshire · 1995
- Anchorage Independent School District v. StephensAlaska Supreme Court · 1962
- German Savings Bank v. TrowbridgeSupreme Court of Iowa · 1904
- Olson v. Town of FitzwilliamSupreme Court of New Hampshire · 1997
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- The LLK TRUST v. Town of WolfeboroSupreme Court of New Hampshire · 2010
- McNamara v. HershSupreme Court of New Hampshire · 2008
- Sutton v. Town of GilfordSupreme Court of New Hampshire · 2010
- Granite State Management & Resources v. City of ConcordSupreme Court of New Hampshire · 2013
- New Hampshire Resident Ltd. Partners v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 2011
13 more not listed; retrieve them via the Exa API.