Legal Opinion
Tennessee Gas Pipeline Co. v. Town of Hudson
Supreme Court of New Hampshire
Decided December 28, 2000No. 97-862PublishedCited by 8 opinions
1Opinion of the CourtBrock, C.J.
The plaintiff, Tennessee Gas Pipeline Company (utility), appeals from an order of the Superior Court (Hollman, J.) denying a tax abatement for the 1995 tax year relating to its property in Hudson. See RSA 76:17 (Supp. 1999). We affirm.
The evidence presented during trial indicates the following. The utility owns and operates a high pressure natural gas pipeline which transmits wholesale natural gas to EnergyNorth Natural Gas, Inc. (EnergyNorth) for distribution to its retail customers. As of April 1, 1995, the utility’s taxable property in Hudson consisted of approximately three miles of…
2Cases cited12 opinions
- Echo Consulting Services, Inc. v. North Conway BankSupreme Court of New Hampshire · 1995
- Public Service Co. v. New HamptonSupreme Court of New Hampshire · 1957
- Appeal of Town of SunapeeSupreme Court of New Hampshire · 1985
- Smith v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 1997
- State v. PetersonSupreme Court of New Hampshire · 1992
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Cook v. SullivanSupreme Court of New Hampshire · 2003
- Appeal of Pennichuck Water Works, Inc.Supreme Court of New Hampshire · 2010
- The LLK TRUST v. Town of WolfeboroSupreme Court of New Hampshire · 2010
- DeLucca v. DeLuccaSupreme Court of New Hampshire · 2005
- Smith v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 2002
3 more not listed; retrieve them via the Exa API.