APPEAL OF PUBLIC SERV. CO. OF N.H.

No. 82-508.

124 N.H. 479 (1984)

APPEAL OF PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE (New Hampshire Board of Taxation)

Supreme Court of New Hampshire.

February 16, 1984.


Attorney(s) appearing for the Case

Sulloway, Hollis & Soden, of Concord (Eaton W. Tarbell, Jr., and Margaret H. Nelson on the brief, and Ms. Nelson orally), for Public Service Company of New Hampshire.

Upton, Sanders & Smith, of Concord (Richard F. Upton on the brief and orally), for the Towns of Fitzwilliam, Greenland, Pembroke, New London, Bristol, Stewartstown, Warner, and Dummer, and the City of Franklin.

McLane, Graf, Raulerson & Middleton P.A., of Manchester (Arthur G. Greene and Robert E. Jauron on the brief, and Mr. Jauron orally), for the Town of Hinsdale.

Barrett & McNeill P.A., of Dover, for the Town of Newmarket, joined in the briefs of the Towns of Hinsdale, Fitzwilliam, Greenland, Pembroke, New London, Bristol, Stewartstown, Warner, and Dummer, and the City of Franklin, and waived oral argument.


BROCK, J.

Pursuant to RSA 76:16-a, V (Supp. 1981) (since amended) Public Service Company of New Hampshire (PSNH) takes these appeals from decisions of the New Hampshire Board of Taxation (the board) (now the Board of Tax and Land Appeals) denying PSNH's petitions for abatement of property taxes in 118 cases involving five tax years and 30 municipalities. PSNH raises two principal issues: first, whether the board committed...

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