Northern New England Telephone Operations, LLC d/b/a FairPoint Communications - NNE v. Town of Acworth

Summary

The Supreme Court of New Hampshire reversed the superior court’s summary‑judgment rulings that municipalities could tax FairPoint’s use of rights‑of‑way without the tax‑shifting language required by RSA 72:23, I(b), affirmed the trial court’s findings that FairPoint was taxed disproportionately for the 2011 Hanover and 2013 Durham assessments, held that guys and anchors are not taxable structures, and remanded for further proceedings.