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STATE v. 3M NAT'L ADVERTISING CO.

No. 93-288.

139 N.H. 360 (1995)

THE STATE OF NEW HAMPSHIRE v. 3M NATIONAL ADVERTISING COMPANY, INC.

Supreme Court of New Hampshire.

January 31, 1995.

Attorney(s) appearing for the Case

Jeffrey R. Howard, attorney general (Mark P. Hodgdon, assistant attorney general, on the brief and orally), for the State.

Devine, Millimet & Branch, P.A., of Manchester (George R. Moore and James M. Costello on the brief, and Mr. Costello orally), for the defendant.

HORTON, J.

The defendant, 3M National Advertising Company, Inc., appeals an eminent domain decision by the Superior Court (Conboy, J.), reducing the awards of the board of tax and land appeals (BTLA). The defendant argues that the trial court failed to award just compensation by: (1) not employing one of three generally recognized methods of appraisal valuation; (2) deducting post-taking, net rent from the awards;...

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