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HICKS, J. The plaintiff, Robert E. Naser d/b/a REN Realty, appeals an order of the Superior Court (Abramson, J.) upholding decisions of the defendant, the Town of Deering Zoning Board of Adjustment (ZBA), ruling that his subdivision application failed to comply with the town’s zoning ordinance and denying his request for a variance. We affirm in part, reverse in part and remand.

This case has a lengthy and well-litigated history. See Verizon New England, Inc. v. City of Rochester, 151 N.H. 263 (2004); New England Tel. & Tel. Co. v. City of Rochester, 144 N.H. 118 (1999); New England Tel. & Tel. Co. v. City of Franklin, 141 N.H. 449 (1996). To summarize briefly for purposes of this order, Rochester seeks to impose real estate taxes on Verizon for the public property used and occupied by its poles and wires. RSA 72:23, I. Verizon contends that Rochester’s selective imposition of the tax against Verizon alone violates its equal protection rights. Alternatively, if the application of the tax is ruled constitutional, Verizon seeks abatement. The trial of this matter took place from September 18 through September 21, 2006.