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PUBLIC SERV. CO. v. TOWN OF ASHLAND

No. 7535

117 N.H. 635 (1977)

PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE v. TOWN OF ASHLAND & a.

Supreme Court of New Hampshire.

August 1, 1977

Attorney(s) appearing for the Case

Sulloway, Hollis, Godfrey & Soden (Mr. Franklin Hollis orally), for the plaintiff.

Upton, Sanders & Smith (Mr. Richard F. Upton orally), for the defendant towns of Bristol, Fitzwilliam, Greenland, New London, Warner and the city of Franklin.

The towns of Ashland, Bethlehem, Harrisville, Jaffrey, Tilton and Whitefiled filed no brief and waived oral argument.

BOIS, J.

The plaintiff Public Service Company of New Hampshire (the "company"), a regulated utility, takes this appeal from a decision of the board of taxation (the "board") denying plaintiff an abatement of its property taxes. The appeal involves assessments made by eleven towns and the city of Franklin (the defendants herein) made as early as 1967 and as late as 1973. By stipulation of the parties, appeals for the years 1974 and 1975 are to be decided on the basis...

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