Southern New Hampshire Water Co. v. Town of Hudson

The plaintiff, Southern New Hampshire Water Company, Inc. (the utility), sued the defendant, the Town of Hudson (the town), for an abatement of ad valorem taxes assessed on the utility’s property. See RSA 75:1 (1991); RSA 76:17 (Supp. 1993). The Superior Court {Lynn, J.) granted an abatement for each tax year in question, but in an amount substantially less than requested. The utility appeals, arguing that the trial court’s calculation of fair market value was erroneous as a matter of law and unsupported by the evidence. The utility also challenges the trial court’s qualification of a town…