Nashua Coliseum, LLC v. City of NashuaAnnotate this Case
Respondent City of Nashua appealed a Superior Court order ruling that it could properly consider a tax abatement for the 2012 tax year for petitioner-taxpayer Nashua Coliseum, LLC. On appeal, the parties proposed contrary interpretations of RSA 76:17-c, II (2012), the statutory provision that addressed the effect of a successful abatement appeal on subsequently assessed taxes. The City argued that, under the plain language of the statute, Coliseum had not satisfied all of the prerequisites for the statute to apply. The City further argued that the statute was inapplicable because of the parties’ settlement agreement, which stated that the abated value would not be deemed to be the correct assessment value for purposes of the statute. Based upon a plain reading of the statutory language, the Supreme Court agreed with the City that the statute required the superior court to find that the assessment value was incorrect in order for the taxpayer to be excused from complying with the filing deadlines otherwise applicable to tax abatement requests. Accordingly, the trial court's order was reversed and the case remanded for further proceedings.