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APPEAL OF CITY OF PORTSMOUTH

No. 2003-547

151 N.H. 170 (2004)

APPEAL OF THE CITY OF PORTSMOUTH (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire

Opinion Issued: June 25, 2004

Attorney(s) appearing for the Case

Flygare, Schwarz & Closson, PLLC, of Exeter (Thomas M. Closson on the brief and orally), for the petitioner.

Peter W. Heed, attorney general (Anne M. Edwards, associate attorney general, on the brief and orally), for the respondent, New Hampshire Department of Revenue Administration.

DALIANIS, J.

The City of Portsmouth (Portsmouth) appeals the New Hampshire Board of Tax and Land Appeals (Board) decision upholding the department of revenue administration's (DRA) determination that approximately $1.2 million in revenue received by Portsmouth from the Pease Development Authority (PDA) airport district is a "payment in lieu of taxes" (PILOT) and, therefore, is includable in the calculation of Portsmouth's 2002 total equalized valuation. We reverse...

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