GAIL C. NADEAU 1994 TRUST v. PORTSMOUTH

No. 2005-934.

931 A.2d 568 (2007)

GAIL C. NADEAU 1994 TRUST and another. v. CITY OF PORTSMOUTH and another.

Supreme Court of New Hampshire.

Opinion Issued: August 17, 2007.


Attorney(s) appearing for the Case

Shaines & McEachern, P.A., of Portsmouth (Robert A. Shaines and Laurie A. Lacoste, on the brief, and Mr. Shaines orally), and Nadeau Law Offices, P.L.L.C., of Portsmouth (J.P. Nadeau and Justin P. Nadeau, on the brief), for the petitioners.

Kelly A. Ayotte, attorney general (Anne M. Edwards, associate attorney general, and Laura E.B. Lombardi, assistant attorney general, on the brief, and Ms. Edwards orally), for respondent State of New Hampshire.


BRODERICK, C.J.

The State appeals an order of the Superior Court (McHugh, J.) ruling that tax assessments made under the education property tax, RSA 76:3 (2003), for tax years 2002, 2003 and 2004 were unconstitutionally disproportionate. We reverse.

The petitioners own commercial and residential real estate in the City of Portsmouth and the Town of Rye. This case consolidates four actions brought by the petitioners appealing denials of tax abatement...

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