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DIRECTV, INC. v. TOWN OF NEW HAMPTON

No. 2016-0151.

164 A.3d 371 (2017)

DIRECTV, INC., v. TOWN OF NEW HAMPTON.

Supreme Court of New Hampshire.

Opinion Issued: May 26, 2017.

Attorney(s) appearing for the Case

Sulloway & Hollis, P.L.L.C., of Concord ( Margaret H. Nelson and Jay Surdukowski on the brief, and Ms. Nelson orally), for the plaintiff.

Mitchell Municipal Group, P.A., of Laconia ( Judith E. Whitelaw and Walter L. Mitchell on the brief, and Ms. Whitelaw orally), for the defendant.

Law Office of Joshua L. Gordon, of Concord ( Joshua L. Gordon on the brief), for New Hampshire Association of Broadcasters, as amicus curiae.

Devine, Millimet & Branch PA, of Manchester ( Daniel E. Will on the brief), for Satellite Broadcasting & Communications Association, as amicus curiae.

The plaintiff, DirecTV, Inc. (DirecTV), appeals the decision of the Superior Court (O'Neill, J.) denying a petition for property tax abatement for the tax years 2007, 2008, and 2009. The property at issue is located in New Hampton and is used by DirecTV as a satellite uplink facility. On appeal, DirecTV argues...

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