OPINION OF THE JUSTICES

No. 99-346.

144 N.H. 374 (1999)

OPINION OF THE JUSTICES (Municipal Tax Exemptions for Electric Utility Personal Property)

Supreme Court of New Hampshire.

December 7, 1999.


Attorney(s) appearing for the Case

Upton Sanders & Smith, of Concord (Robert Upton II on the memorandum), filed a memorandum on behalf of the Towns of Bow and Newington in support of affirmative answers to questions one and two and a negative answer to question three.

McLane, Graf, Raulerson & Middleton, P.A., of Concord (Gregory H. Smith & a. on the memorandum), filed a memorandum on behalf of AES Londonderry in support of negative answers to questions one and two and an affirmative answer to question three.

Representative Jeb E. Bradley, of Concord, filed a memorandum in support of negative answers to questions one and two and an affirmative answer to question three.

Executive Councilor Thomas P. Colantuono, of Derry, filed a memorandum in support of affirmative answers to questions one and two and a negative answer to question three.

Londonderry Neighborhood Coalition, of Londonderry, filed a memorandum opposing the proposed legislation.

Joseph S. Haas, Jr., of Ashland, filed a memorandum on the questions.


The following resolution No. 12, requesting an opinion of the justices, was adopted by the house of representatives on June 9, 1999, and filed with the supreme court on June 10, 1999:

"Whereas, there is presently pending before the House of Representatives HB 536, as amended by document number 1999-1063h, authorizing municipalities to exempt from the local property tax personal property employed in the generation and production of electric power; and

"Whereas...

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