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VERIZON NEW ENGLAND v. CITY OF ROCHESTER

No. 2007-091.

940 A.2d 237 (2007)

VERIZON NEW ENGLAND, INC. v. CITY OF ROCHESTER.

Supreme Court of New Hampshire.

Opinion Issued: December 28, 2007.

Rehearing Denied February 12, 2008.

Attorney(s) appearing for the Case

McLane, Graf, Raulerson & Middleton, P.A., of Manchester (Jack B. Middleton and Scott H. Harris, on the brief, and Mr. Harris orally), for the plaintiff.

Wensley, Jones & Azarian, PLLC, of Rochester (Danford J. Wensley, on the brief and orally), for the defendant.

DUGGAN, J.

The defendant, City of Rochester (city), appeals a decision of the Superior Court (Morrill, J.) ruling that the city's taxation of the plaintiff, Verizon New England, Inc. (Verizon), for its use and occupation of public property violated Verizon's equal protection rights. We affirm.

This case is before us for a third time. See Verizon New England v. City of Rochester, 151 N.H. 263, 855 A.2d 497 (2004...

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