Crown Paper Co. v. City of Berlin
Supreme Court of New Hampshire
1Opinion of the CourtBroderick, J.
Crown Paper Co. d/b/a Crown Vantage and its subsidiary, James River-N.H. Electric, Inc., (collectively Crown Vantage) appeal a Superior Court {Smith, J.) order substantially denying requested tax abatements for tax years 1993 and 1994. We reverse in part, affirm in part, and remand.
The City of Berlin (city) assessed property of James River Paper Company, Inc., James River-N.H. Electric, Inc., and Berlin Mills Railway (BMR), which were subsequently acquired by Crown Vantage. Crown Vantage owns and operates a wood pulp mill and three hydroelectric facilities located in Berlin. The pulp mill…
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