We need not, however, assume the truth of statements in the pleadings that are merely conclusions of law.

—concluding "that the RSA 507-B: 2 exception to municipal immunity requires a nexus between the claim and the governmental unit's ownership, occupation, or operation of its physical premises

—observing that, when reviewing a civil motion to dismiss for failure to state a claim, the court "assume [s] the truth of the facts alleged by the plaintiff and construe [s] all reasonable inferences in the light most favorable to the plaintiff

The NHSC expressly rejected the plaintiff's argument that the phrase "operation of... all premises" in RSA 507-B: 2 included the "operation of a business or enterprises located on those premises."

The plaintiff contends that RSA 507-B: 2 applies because:(1) the outdoor tennis court constitutes "premises" within the statute's meaning; and (2) he has alleged a sufficient nexus between his negligence claim and the Town's ownership, occupation, or operation of the court.

In Lamb, the NHSC made clear that RSA 507-B: 2 is limited to claims that have a nexus to the county's operation of its physical premises.