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NORTHERN NEW ENGLAND TEL. v. CONCORD

No. 2013-221.

102 A.3d 1190 (2014)

NORTHERN NEW ENGLAND TELEPHONE OPERATIONS, LLC d/b/a Fairpoint Communications-NNE v. CITY OF CONCORD.

Supreme Court of New Hampshire.

Opinion Issued: August 29, 2014.

Attorney(s) appearing for the Case

Devine, Millimet & Branch, PA, of Manchester ( Daniel E. Will and Joshua M. Wyatt on the brief, and Mr. Will orally), for the petitioner.

City Solicitor's Office, of Concord ( James W. Kennedy , city solicitor, and Danielle L. Pacik , deputy city solicitor, on the brief, and Mr. Kennedy orally), for the respondent.

The respondent, the City of Concord (City), appeals rulings by the Superior Court (McNamara, J.) granting summary judgment in favor of the petitioner, Northern New England Telephone Operations, LLC d/b/a FairPoint Communications— NNE (FairPoint), in its equal protection challenge to the City's taxation of FairPoint's use...

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