APPEAL OF NH ELEC. COOPERATIVE, INC.

Attorney(s) appearing for the Case

Sulloway & Hollis, P.L.L.C., of Concord ( Margaret H. Nelson and Derek D. Lick on the brief, and Ms. Nelson orally), for the petitioner, New Hampshire Electric Cooperative, Inc.

Mitchell Municipal Group, P.A., of Laconia ( Judith E. Whitelaw and Walter L. Mitchell on the joint brief, and Mr. Mitchell orally), for respondents Town of Andover, Town of Brentwood, Town of Grafton, Town of Lempster, Town of Lyme, Town of New Hampton, Town of Northfield, Town of Plainfield, Town of Thornton, and Town of Warren.

Gardner, Fulton, & Waugh, PLLC, of Lebanon ( Shawn M. Tanguay on the joint brief), for respondent Town of Colebrook.

Donahue, Tucker & Ciandella, PLLC, of Meredith ( Christopher L. Boldt and Eric A. Maher on the joint brief), for respondents Town of Epping and Town of Unity.

George E. Sansoucy, self-represented, by joint brief.

Joseph A. Foster , attorney general ( Laura E. B. Lombardi , senior assistant attorney general, on the brief), for the New Hampshire Department of Revenue Administration, as amicus curiae.

Pierce Atwood, LLP, of Portland, Maine ( Jonathan A. Block on the brief), for Unitil Energy Systems, Inc., Northern Utilities, Inc., and Granite State Gas Transmission, Inc., as amici curiae.

Judy A. Silva , Cordell A. Johnston , Stephen C. Buckley , and Margaret M.L. Byrnes , of Concord, for New Hampshire Municipal Association, by brief, as amicus curiae.