![]() The facts presented principally focus on the actions taken by federal and state authorities in response to the outbreak of COVID-19, summarized here. Background We accept the facts as presented in the interlocutory transfer statement. ![]() We answer the second question in the negative. In this interlocutory transfer without ruling (Messer, J.), we are asked to determine: (1) whether, for purposes of RSA 76:21, the COVID-19 pandemic constitutes a “natural disaster” and (2) if so, whether the buildings owned by the plaintiffs were “damaged” by COVID-19 such that they were “not able to be used for intended use” within the meaning of RSA 76:21, I. Observing that there were thirteen separate lawsuits pending in six counties, they then filed an assented-to motion for interlocutory transfer without ruling and motion to consolidate to allow the coordinated transfer of the common questions of law to this court. After denial of their applications, they appealed to the superior court in the applicable county. The plaintiffs sought relief from the municipalities involved: the Cities of Laconia, Keene, and Manchester, and the Town of Bedford. They contend that the COVID-19 pandemic was a “natural disaster” and that their buildings were “damaged” within the meaning of the statute. The plaintiffs - Clearview Realty Ventures, LLC, JHM HIX Keene, LLC, VIDHI Hospitality, LLC, NAKSH Hospitality, LLC, 298 Queen City Hotel, LLC, ANSHI Hospitality, LLC, 700 Elm, LLC, Bedford-Carnevale, LLC, and Carnevale Holdings, LLC - own commercial real estate on which they operate hotels, some of which offer restaurant services along with banquet or function facilities. RSA 76:21, I, provides that local officials “shall prorate” a building’s assessment “henever a taxable building is damaged due to unintended fire or natural disaster to the extent that it renders the building not able to be used for its intended use.” RSA 76:21, I (Supp. Hilliard on the joint brief), for defendant Town of Bedford. Upton & Hatfield, LLP, of Portsmouth (Russell F. Chiesa, of Manchester, on the joint brief, for defendant City of Manchester. Johnson on the joint brief), for defendant City of Keene. 2 Devine Millimet & Branch, PA, of Manchester (Matthew R. Mitchell Municipal Group, P.A., of Laconia (Laura Spector-Morgan on the joint brief for defendant City of Laconia and orally for all defendants). TOWN OF BEDFORD Argued: DecemOpinion Issued: ApBernstein, Shur, Sawyer & Nelson, P.A., of Manchester (Hilary H. TOWN OF BEDFORD CARNEVALE HOLDINGS, LLC v. CITY OF MANCHESTER BEDFORD-CARNEVALE, LLC v. CITY OF MANCHESTER ANSHI HOSPITALITY, LLC v. CITY OF MANCHESTER 298 QUEEN CITY HOTEL, LLC v. 2022-0196 CLEARVIEW REALTY VENTURES, LLC v. The direct address of the court’s home page is: THE SUPREME COURT OF NEW HAMPSHIRE _ Hillsborough-northern judicial district No. Errors may be reported by email at the following address: Opinions are available on the Internet by 9:00 a.m. Readers are requested to notify the Reporter, Supreme Court of New Hampshire, One Charles Doe Drive, Concord, New Hampshire 03301, of any editorial errors in order that corrections may be made before the opinion goes to press. NOTICE: This opinion is subject to motions for rehearing under Rule 22 as well as formal revision before publication in the New Hampshire Reports. The Court answered the second question in the negative. In this interlocutory transfer without ruling, the Supreme Court was asked to determine: (1) whether, for purposes of RSA 76:21, the COVID-19 pandemic constituted a “natural disaster” and (2) if so, whether the buildings owned by the plaintiffs were “damaged” by COVID-19 such that they were “not able to be used for intended use” within the meaning of RSA 76:21, I. ![]() Observing that there were thirteen separate lawsuits pending in six counties, they then filed an assented-to motion for interlocutory transfer without ruling and motion to consolidate to allow the coordinated transfer of the common questions of law to the New Hampshire Supreme Court. Plaintiffs sought relief from the New Hampshire municipalities involved: the Cities of Laconia, Keene, and Manchester, and the Town of Bedford. They contended that the COVID-19 pandemic was a “natural disaster” and that their buildings were “damaged” within the meaning of RSA 76:21, I. Plaintiffs Clearview Realty Ventures, LLC, JHM HIX Keene, LLC, VIDHI Hospitality, LLC, NAKSH Hospitality, LLC, 298 Queen City Hotel, LLC, ANSHI Hospitality, LLC, 700 Elm, LLC, Bedford-Carnevale, LLC, and Carnevale Holdings, LLC, owned commercial real estate on which they operated hotels, some of which offered restaurant services along with banquet or function facilities.
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