Supreme Court of New Hampshire June 23, 1997, No. 97-308 (Opinion of the Justices)

*103The following request of the senate for an opinion of the justices was adopted on April 24, 1997, and filed with the supreme court on April 29, 1997:

“Whereas, there is presently pending before the senate SB 73-FN, ‘An act providing that telephone and cable communications poles and lines be subject to the property tax’; and

“Whereas, an amendment to SB 73-FN (document # 1997-1170s) has been