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STATE v. CITY OF PORTSMOUTH

No. 7752.

117 N.H. 936 (1977)

STATE OF NEW HAMPSHIRE v. CITY OF PORTSMOUTH.

Supreme Court of New Hampshire.

November 16, 1977.

Attorney(s) appearing for the Case

David H. Souter, attorney general, and Roger G. Burlingame, assistant attorney general and Andrew R. Grainger, attorney (Mr. Grainger orally), for the state.

Peter J. Loughlin, city solicitor (Mr. Loughlin orally), for the city of Portsmouth.

DOUGLAS, J.

This is an action for injunctive relief brought by the state to prohibit the city of Portsmouth from attempting to sell certain property for nonpayment of assessed taxes. Upon an agreed statement of facts the following questions of law were reserved and transferred by the Superior Court (Mullavey, J.) without ruling:

1. Where the City of Portsmouth has assessed taxes against certain property belonging to New Hampshire State Port Authority...

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