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TOWN OF OSSIPEE v. WHITTIER LIFTS TRUST

No. 2002-470.

149 N.H. 679 (2003)

TOWN OF OSSIPEE v. WHITTIER LIFTS TRUST & a.

Supreme Court of New Hampshire.

Opinion Issued: July 8, 2003.

Attorney(s) appearing for the Case

Sager, Sager, Wunder & DePree, P.L.L.C., of Ossipee (Richard D. Sager on the brief and orally), for the plaintiff, Town of Ossipee.

Wiggin & Nourie, P.A., of Manchester (Donald C. Crandlemire on the brief and orally), for defendant Whittier Lifts Trust.

Arthur W. Hoover, of Alton, on the brief and orally, for defendant Whittier Communications, Inc.

Peter W. Heed, attorney general (Craig S. Donais, assistant attorney general, on the brief and orally), for the State.

DALIANIS, J.

The plaintiff, Town of Ossipee (town), appeals from an order of the Superior Court (O'Neill, J.) ruling that defendant Whittier Lifts Trust (Whittier Trust) is not liable for taxes levied against a Stateowned communications tower (tower) on its property. In addition, the State appeals from a separate order of the Superior Court (T. Nadeau, J.) ruling that defendant Whittier Communications, Inc. (Whittier Communications) has a taxable interest...

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