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Posted August 29. 2014 12:57PM

Concord wins, FairPoint loses tax appeal

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HICKS, J. The respondent, the City of Concord (City), appeals rulings by the Superior Court (McNamara, J.) granting summary judgment in favor of the petitioner, Northern New England Telephone Operations, LLC d/b/a FairPoint Communications - NNE (FairPoint), in its equal protection challenge to the City’s taxation of FairPoint’s use and occupation of public property, and striking the tax levied against FairPoint. We vacate and remand.