PHEASANT LANE REALTY TRUST v. CITY OF NASHUA

No. 96-628.

143 N.H. 140 (1998)

PHEASANT LANE REALTY TRUST v. CITY OF NASHUA

Supreme Court of New Hampshire.

November 9, 1998.


Attorney(s) appearing for the Case

Wadleigh, Starr, Peters, Dunn & Chiesa, of Manchester (Dean Eggert on the brief and orally), and Goulston & Storrs, P.C., of Boston, Massachusetts (Daniel C. Sacco and Lynne Alix Morrison on the brief, and Ms. Morrison orally) for the plaintiff.

Office of Corporation Counsel, of Nashua (James M. McNamee and Mary Anne Mueller on the brief, and Mr. McNamee orally), for the defendant.

Susan Slack, of Concord, by brief for the New Hampshire Municipal Association, as amicus curiae.

Sulloway & Hollis, P.L.L.C., of Concord (Margaret H. Nelson on the brief), and New England Legal Foundation, of Boston, Massachusetts (Cynthia L. Amara and Stephen O. Ostrach on the brief), for New England Legal Foundation, as amicus curiae.


JOHNSON, J.

The City of Nashua (city) appeals a decision of the Superior Court (Dalianis, J.) denying the city's motion to dismiss and granting Pheasant Lane Realty Trust's (Pheasant Lane) motion for summary judgment. We affirm.

The city assessed property owned by Pheasant Lane and known as the Pheasant Lane Mall (mall) on April 1, 1995. Based on citygenerated estimates of lease income from mall tenants, the city assessed the value of the mall at $50...

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