APPEAL OF PUBLIC SERVICE CO. OF N.H.

No. 2015-0626.

165 A.3d 695 (2017)

APPEAL OF PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE d/b/a Eversource Energy (New Hampshire Board of Tax and Land Appeals).

Supreme Court of New Hampshire.

Opinion Issued: June 2, 2017.


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, Public Service Company of New Hampshire d/b/a Eversource Energy.

Donahue, Tucker & Ciandella, PLLC, of Meredith ( Christopher L. Boldt and Eric A. Maher on the joint brief, and Mr. Boldt orally), for respondents Town of Bennington, Town of Chester, Town of Dalton, Town of Hampstead, Town of Haverhill, Town of Hinsdale, Town of Hopkinton, Town of Lancaster, Town of Lincoln, Town of Madison, Town of Marlborough, Town of Newport, Town of Pelham, Town of Plymouth, Town of Raymond, Town of Springfield, Town of Stratford, Town of Unity, Town of Washington, and Town of Whitefield.

Upton & Hatfield, of Concord ( Barton L. Mayer on the joint brief), for respondents Town of Antrim, Town of East Kingston, Town of Francestown, Town of Gorham, Town of Greenville, Town of Henniker, Town of New Ipswich, Town of Northfield, Town of South Hampton, Town of Stark, Town of Stewartstown, Town of Stoddard, Town of Warner, and Town of Wilmot.

Mitchell Municipal Group, P.A., of Laconia ( Judith E. Whitelaw and Walter L. Mitchell on the joint brief), for respondents Town of Andover, Town of Bridgewater, Town of Croydon, Town of Danville, Town of Dunbarton, Town of Durham, Town of Fremont, Town of Littleton, Town of New Hampton, Town of Pembroke, Town of Randolph, Town of Sandwich, Town of Sullivan, and Town of Sunapee.

Gardner, Fulton, & Waugh, PLLC, of Lebanon ( Shawn M. Tanguay on the joint brief), for respondents Town of Bath, Town of Bradford, Town of Bristol, Town of Landaff, and Town of Milan.

Town of Hollis, self-represented respondent, filed no brief.

Bradley & Faulkner, P.C., of Keene ( Gary J. Kinyon ), for respondent Town of Nelson, filed no 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.


The petitioner, Public Service Company of New Hampshire d/b/a Eversource Energy (PSNH), appeals an order of the New Hampshire Board of Tax and Land Appeals (BTLA) denying 77 of PSNH's 86 individual tax abatement appeals on its property located in 31 of the respondent municipalities for tax year 2011 and 55 of the respondent municipalities...

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