CONCORD, N.H. (AP) — The New Hampshire Supreme Court has ruled an aviation firm leasing land at the Lebanon Municipal Airport can pursue a claim saying it was taxed unfairly.
Signal Aviation Services specializes in maintaining small aircraft at the airport. In 2006, the city of Lebanon increased the assessed value of its land from $77,400 to $868,300, which resulted in a corresponding increase in Signal’s property taxes.
Signal pursued a breach-of-contract claim; a judge ruled it was actually a request for tax abatement and dismissed it, saying Signal did not follow proper procedures.
The court Wednesday sided with the judge on Signal’s claim of “disproportionate taxation,” but allowed it to pursue a claim of “unfair treatment” with respect to the amount of taxable land the city attributes to Signal and other airport tenants.