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USGEN NEW ENGLAND v. TOWN OF ROCKINGHAM

No. 03-072.

862 A.2d 269 (2004)

2004 VT 90

USGen NEW ENGLAND, INC. v. TOWN OF ROCKINGHAM.

Supreme Court of Vermont.

September 17, 2004.

Attorney(s) appearing for the Case

Robert E. Woolmington of Witten, Woolmington, Campbell, Boepple & Welford, P.C., Manchester Center, for Plaintiff-Appellant.

Richard H. Saudek and David L. Grayck (On the Brief) of Cheney, Brock & Saudek, P.C., Montpelier, for Defendant-Appellee.

Present: AMESTOY, C.J., DOOLEY, JOHNSON, SKOGLUND and REIBER, JJ.

DOOLEY, J.

¶ 1. USGen New England, Inc. (USGen) appeals from a Windham County Superior Court order setting the value of its Bellows Falls hydroelectric facility in the Town of Rockingham (Town) at $90,377,100 for property tax purposes. The facility spans the Connecticut River and is partly in Vermont and partly in New Hampshire. In reaching its decision, the superior court heard testimony from three valuation experts, two presented by the Town — Dr. Richard...

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