OPINION OF THE JUSTICES (Property Taxation of Telephone Poles)
Supreme Court of New Hampshire.https://leagle.com/images/logo.png
June 23, 1997.
June 23, 1997.
Attorney(s) appearing for the Case
Dean, Rice & Howard, P.A., of Manchester (Mark E. Howard on the memorandum), filed a memorandum on behalf of the New Hampshire Electric Cooperative, Inc. in support of declining to answer the questions presented or, in the alternative, affirmative answers to the questions.
Donahue, Tucker & Ciandella, of Exeter (Susan W. Chamberlin on the memorandum), filed a memorandum on behalf of the Town of Seabrook in support of negative answers to the questions presented.
McLane, Graf, Raulerson & Middleton, PA., of Manchester (Jack B. Middleton and William S. Hewitt, Jr. on the memorandum), filed a memorandum on behalf of New England Telephone & Telegraph Company in support of negative answers to the questions presented.
Ransmeier & Spellman, P.C., of Concord (Dom S. D'Ambruoso and R. Stevenson Upton on the memorandum), filed a memorandum on behalf of New Hampshire Telephone Association in support of negative answers to the questions presented.
Rath, Young and Pignatelli, P.A., of Concord (David L. Dubrow and Raquel S. Colby on the memorandum), filed a memorandum on behalf of New England Cable Television Association, Inc., in support of negative answers to the questions presented.
Sulloway & Hollis, P.L.L.C., of Concord (Martin L. Gross and Margaret H. Nelson on the memorandum), filed a memorandum on behalf of Public Service Company of New Hampshire in support of declining to answer the questions presented or, in the alternative, affirmative answers to the questions.
Upton Sanders & Smith, of Concord (Robert Upton II on the memorandum), filed a memorandum on behalf of the Towns of Bow and Deerfield and the New Hampshire Municipal Association in support of declining to answer the questions presented.
Supreme Court of New Hampshire.
The following request of the senate for an opinion of the justices was adopted on April 24, 1997, and filed with the supreme court on April 29, 1997:
"Whereas, there is presently pending before the senate SB 73-FN, `An act providing that telephone and cable communications poles and lines be subject to the property tax'; and
"Whereas, an amendment to SB 73-FN (document # 1997-1170s) has been proposed in the senate providing that `poles and wires that are: ...
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