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PUBLIC SERV. CO. OF N.H. v. TOWN OF SEABROOK

No. 89-040.

133 N.H. 365 (1990)

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

Supreme Court of New Hampshire.

July 13, 1990.

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 the plaintiffs.

Upton, Sanders & Smith, of Concord (Barton L. Mayer and Richard F. Upton on the brief, and Mr. Upton orally), for the defendant.

JOHNSON, J.

Defendant appeals the abatement of plaintiffs' (PSNH) taxes for the years 1983 through 1986. Following trial on PSNH's petition for abatement of taxes, the Master (Peter V. Millham, Esq.) made a report in favor of PSNH and recommended an abatement of taxes of approximately $30 million. (PSNH is the owner of 35% of the nuclear plant located in the town of Seabrook. There were, in addition, sixteen other owners of the plant, with lesser interests...

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