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

No. 93-752.

139 N.H. 105 (1994)

PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE v. TOWN OF BOW

Supreme Court of New Hampshire.

November 2, 1994.


Attorney(s) appearing for the Case

Sulloway & Hollis, of Concord (Margaret H. Nelson on the brief and orally), for the plaintiff.

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


BATCHELDER, J.

The plaintiff, Public Service Company of New Hampshire (PSNH), appeals from a decision of the Superior Court (Manias, J.) dismissing its consolidated tax appeals against the defendant, the Town of Bow, for the tax years 1987 through 1990. PSNH argues that the trial court erred in: (1) rejecting the unit method for determining fair market value of its property; (2) disregarding the effect of regulation on fair market value; (3) allowing the town's consultant...

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