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MANCHESTER WATER WORKS v. TOWN OF AUBURN

No. 2009-335.

999 A.2d 356 (2010)

MANCHESTER WATER WORKS v. TOWN OF AUBURN.

Supreme Court of New Hampshire.

Opinion Issued: May 20, 2010.

Attorney(s) appearing for the Case

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

Devine, Millimet & Branch, P.A., of Andover, Massachusetts (George R. Moore and Stephanie E. Zywien on the brief, and Mr. Moore orally), for the respondent.

HICKS, J.

The petitioner, Manchester Water Works (Water Works), appeals an order of the Superior Court (Lewis, J.) granting the motion to dismiss its petition for a tax abatement filed by the respondent, the Town of Auburn. The Water Works petitioned for an abatement pursuant to RSA 76:17 (2003) because its assessment did not contain a reduction for a conservation easement placed on its property. We affirm.

The following facts appear in the trial court...

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