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LEBANON HANGAR ASSOC. v. CITY OF LEBANON

No. 2011-318.

48 A.3d 842 (2012)

163 N.H. 670

LEBANON HANGAR ASSOCIATES, LTD., v. CITY OF LEBANON.

Supreme Court of New Hampshire.

Opinion Issued: June 12, 2012.

As Modified on Denial of Reconsideration July 13, 2012.

Attorney(s) appearing for the Case

Schuster, Buttrey & Wing, P.A., of Lebanon (Barry C. Schuster and Eric G. Derry on the brief, and Mr. Schuster orally), for the plaintiff.

Gardner Fulton & Waugh, P.L.L.C., of Lebanon (Adele M. Fulton on the brief and orally), for the defendant.

LYNN, J.

The plaintiff, Lebanon Hangar Associates, Ltd. (LHA), appeals the decision of the Superior Court (Vaughan, J.) vacating an arbitrator's decision that the plaintiff was not required to pay taxes under a lease agreement with the defendant, the City of Lebanon. We reverse and remand.

I

The arbitrator found, or the record supports, the following facts. LHA has leased property at the Lebanon Airport from the City, the owner of the land...

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