Use Tax (1)

Bell Atlantic v. City of Rochester, 96-E-0160, 96-E-0165, 97-E-0123, 98-E-0135, 99-E-0148, 00-E-0185 (Strafford, Jan. 22, 2002)

The defendant, City of Rochester ("City"), moves for summary judgment in cases 96-E-160, 96-E-165 and 97-E-123 arguing that the Supreme Court decision in New England Telephone and Telegraph Company v. City of Rochester, 144 N.H. 118 (1999) finally resolves the issue of whether the City's amendments to the plaintiffs' pole licenses are lawful. The plaintiffs object and file cross- motions for summary judgment. For the reasons stated in this order, the City's motion for summary judgment is granted and the plaintiffs' cross-motions for summary judgment are denied.
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