Verizon New England, Inc. v. City of Rochester, 2007-091 (N.H. S.Ct., Dec. 28, 2007)

Topics: Abatement, Assessment, Equal Protection, Property Tax, Public Ways

Case Information
Document Type: 
Opinion
Case name: 
Verizon New England, Inc. v. City of Rochester
Docket Number: 
2007-091
Date: 
Dec 28 2007
Justice: 
Duggan, James E.
Jurisdiction: 
N.H. S.Ct.

DUGGAN, J. The defendant, City of Rochester (city), appeals a decision of the Superior Court (Morrill, J.) ruling that the city’s taxation of the plaintiff, Verizon New England, Inc. (Verizon), for its use and occupation of public property violated Verizon’s equal protection rights. We affirm.