The N.H. Supreme Court said cities can impose real estate taxes o...
The N.H. Supreme Court said cities can impose real estate taxes on telecom utilities that install poles, wires and other outside plant equipment in city-maintained rights of way along public roadways. The court (Case 2003-572) was ruling on Verizon’s…
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appeal of a real estate tax levy by the city of Rochester. The case had wandered up and down the state judicial circuits since the city first levied the real estate tax in 1996, including a prior remand by the Supreme Court. In the latest ruling, the state’s top court concluded that state law is “unambiguous” regarding cities’ rights to impose real estate taxes based on the assessed value of the public land being occupied. But it wasn’t a total loss for Verizon. It won a remand to the lower courts on its claim that its rights to equal protection of the laws were violated because it was the only entity billed for ROW property taxes. The Supreme Court directed the lower courts to consider whether real estate taxes should also be levied on the gas, electric, cable and other entities that occupy city rights of way.