NADEAU, J.
The petitioner, GGP Steeplegate, Inc. (Steeplegate), appeals an order of the Superior Court (Fitzgerald, J.) granting the motion of the respondent, City of Concord (city), to dismiss Steeplegate's petition for real estate tax abatement for lack of jurisdiction. See RSA 76:17 (2003). We reverse and remand.
On April 1, 2001, Steeplegate owned a shopping mall located in Concord. Using the cost approach to valuation, the city appraised...
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