Public Service Co. v. Town of Bow

The plaintiff, Public Service Company of New Hampshire (PSNH), appeals from a decision of the Superior Court (Manias, J.) dismissing its consolidated tax appeals against the defendant, the Town of Bow, for the tax years 1987 through 1990. PSNH argues that the trial court erred in: (1) rejecting the unit method for determining fair market value of its property; (2) disregarding the effect of regulation on fair market value; (3) allowing the town’s consultant to testify as an expert; (4) misapplying appraisal principles; and (5) failing to make specific rulings on numerous requests for findings…