Ethyl Corp. v. Adams

DELAHANTY, Justice.

This case originated when the Board of Environmental Protection (Board)1 denied two applications submitted by Ethyl Corporation (Ethyl) for certification of a newly installed “bark-oil boiler” at Ethyl’s Oxford Paper Company2 plant in Rumford as a “water and air pollution control facility” for tax exemption purposes. Ethyl appealed to the Superior Court, which reversed the Board’s decisions and order that the boiler be certified as Ethyl had requested. The Board has appealed that judgment to this Court. We sustain the appeal.

In 1972, as a prereqúisite to obtaining an…