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TENNESSEE GAS PIPELINE CO. v. TOWN OF HUDSON

No. 97-862.

145 N.H. 598 (2000)

TENNESSEE GAS PIPELINE COMPANY v. TOWN OF HUDSON

Supreme Court of New Hampshire.

December 28, 2000.

Attorney(s) appearing for the Case

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

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

BROCK, C.J.

The plaintiff, Tennessee Gas Pipeline Company (utility), appeals from an order of the Superior Court (Hollman, J.) denying a tax abatement for the 1995 tax year relating to its property in Hudson. See RSA 76:17 (Supp. 1999). We affirm.

The evidence presented during trial indicates the following. The utility owns and operates a high pressure natural gas pipeline which transmits wholesale natural gas to EnergyNorth Natural Gas, Inc...

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