THAYER, J.
The defendant, the City of Nashua, appeals the Superior Court's (Murphy, J.) grant of summary judgment in favor of the plaintiffs, who lease subdivided lots from the Nashua Airport Authority (NAA). The city appealed, arguing that RSA 72:23, I, authorizes it to impose properly assessed taxes on land that is leased from the city to the NAA and sublet to the plaintiffs. We agree with the city and therefore reverse.
In 1975, the NAA leased Boire...
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