Verizon New England, Inc. v. City of Rochester

The plaintiff, Verizon New England, Inc. (Verizon), appeals a decision of the Superior Court (T. Nadeau, J.) ruling that the defendant, City of Rochester (city), could impose a real estate tax on Verizon for its *265use of the public ways. The city cross-appeals, arguing that the trial court’s decision to grant Verizon’s petitions for tax abatement in part was erroneous. We affirm in part, vacate in part, reverse in part and remand.

I. Facts

This case is before us again after remand. N.E. Tel. & Tel. Co. v. City of Rochester, 144 N.H. 118 (1999) (Rochester T). We recite only a brief history of the…