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APPEAL OF TOWN OF RINDGE (NH DEPT. OF ENVT'L SVCS.)

No. 2008-089.

959 A.2d 188 (2008)

Appeal of TOWN OF RINDGE (NEW HAMPSHIRE DEPARTMENT OF ENVIRONMENTAL SERVICES).

Supreme Court of New Hampshire.

Opinion Issued: October 31, 2008.

Attorney(s) appearing for the Case

Bradley & Faulkner, PC, of Keene (Beth R. Fernald, on the brief and orally), for the petitioner.

Gallagher, Callahan & Gartrell, P.C., of Concord (Donald E. Gartrell, on the brief and orally), for the respondent.

BRODERICK, C.J.

The petitioner, Town of Rindge, appeals an order of the New Hampshire Department of Environmental Services (DES) granting the respondent, Franklin Pierce University, a tax exemption under RSA 72:12-a (2003) (amended 2006) for its wastewater treatment facility. We affirm.

I

The following facts were found by DES or are supported by the record. Franklin Pierce University is a private four-year...

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