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N.E. TEL. & TEL. CO. v. CITY OF FRANKLIN

No. 95-318.

141 N.H. 449 (1996)

NEW ENGLAND TELEPHONE AND TELEGRAPH COMPANY & a. v. CITY OF FRANKLIN & a.

Supreme Court of New Hampshire.

November 21, 1996.

Attorney(s) appearing for the Case

McLane, Graf, Raulerson & Middleton, P.A., of Manchester (Jack B. Middleton and James J. Tenn, Jr. on the plaintiffs' joint brief, and Mr. Middleton orally), for plaintiff New England Telephone and Telegraph Company.

Ransmeier & Spellman, P.C., of Concord (Dom S. D'Ambruoso and R. Stevenson Upton on the plaintiffs' joint brief), for plaintiffs Merrimack County Telephone Company and Contoocook Valley Telephone Company.

Upton, Sanders & Smith, of Concord (Richard F. Upton and Robert Upton, II on the brief, and Mr. Richard Upton orally), for the defendants.

HORTON, J.

Following consolidation of various tax abatement proceedings, the Superior Court (Nadeau, C.J.) granted summary judgment to plaintiffs New England Telephone and Telegraph Company (NET), Merrimack County Telephone Company (MCT), and Contoocook Valley Telephone Company (CVT), holding that their communications equipment was personal, not real, property and therefore not subject to taxation by the municipal defendants. See RSA 72:6, :12 (1991...

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