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APPEAL OF CITY OF BERLIN

No. 87-224

131 N.H. 285 (1988)

APPEAL OF CITY OF BERLIN (New Hampshire Air Resources Council)

Supreme Court of New Hampshire.

December 28, 1988

Attorney(s) appearing for the Case

Upton, Sanders & Smith, of Concord (Richard F. Upton on the brief and orally), for the plaintiff.

Sulloway Hollis & Soden, of Concord (Maureen D. Smith and Robert M. Larsen on the brief, and Ms. Smith orally), for the defendant James River Corporation.

BATCHELDER, J.

This case presents an appeal by the City of Berlin from an administrative decision made by the State Air Resources Council (the agency) that certain facilities and real estate owned by the James River Corporation qualified for tax exemption under RSA 72:12-a (Supp. 1988). For the reasons that follow, we affirm in part and reverse in part.

The James River Corporation (the company), successor company to the Brown Paper Company, has manufacturing...

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