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APPEAL OF TOWN OF CHESTER

No. 2020-0475.

265 A.3d 21 (2021)

APPEAL OF TOWN OF CHESTER & a. (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

Opinion Issued: September 16, 2021.

Attorney(s) appearing for the Case

Donahue, Tucker & Ciandella, PLLC, of Exeter ( Christopher L. Boldt , Eric A. Maher , and William K. Warren on the brief, and Eric A. Maher orally), for the petitioners.

Sulloway & Hollis, P.L.L.C., of Concord ( Margaret H. Nelson , Derek D. Lick , and Trevor J. Brown on the brief, and Derek D. Lick orally), for the respondent.

The petitioners, the Towns of Chester and Hudson (collectively, Towns), appeal an order of the Board of Tax and Land Appeals (BTLA) granting the respondent, Public Service Company of New Hampshire d/b/a Eversource Energy (PSNH), abatements of taxes assessed against its property located in Chester for tax years 2014 and 2016 and in Hudson...

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