Supreme Court of New Hampshire July 16, 2004, No. 2003-572 (Verizon New England, Inc. v. City of Rochester)

DUGGAN, J.

The plaintiff, Verizon New England, Inc. (Verizon), appeals a decision of the Superior Court (T. Nadeau, J.) ruling that the defendant, City of Rochester (city), could impose a real estate tax on Verizon for its *265use of the public ways. The city cross-appeals, arguing that the trial court’s decision to grant Verizon’s petitions for tax abatement in part was erroneous.