NASHUA COLISEUM, LLC v. CITY OF NASHUA

No. 2014-428.

118 A.3d 264 (2015)

167 N.H. 726

NASHUA COLISEUM, LLC v. CITY OF NASHUA.

Supreme Court of New Hampshire.

Opinion Issued: June 5, 2015.


Attorney(s) appearing for the Case

Wadleigh, Starr & Peters, PLLC, of Manchester ( Michael J. Tierney on the memorandum of law and orally), for the petitioner.

Sassoon & Cymrot, LLP, of Boston, Massachusetts ( Anthony M. Ambriano on the brief and orally), for the respondent.


The respondent, the City of Nashua (City), appeals an order of the Superior Court (Colburn, J.) ruling that it could properly consider a tax abatement for the 2012 tax year for the petitioner taxpayer, Nashua Coliseum, LLC (Coliseum). We reverse.

The following facts were found by the trial court or are otherwise undisputed...

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