Public Service Company of New Hampshire v. Town of Bow

*691 The defendant, the Town of Bow (town), appeals an order of the Superior Court ( McNamara , J.) granting the plaintiff, Public Service Company of New Hampshire (PSNH), an abatement of taxes on its property in the town for tax years 2012 and 2013. We affirm.

The trial court found, or the record supports, the following facts. PSNH owns certain special-purpose utility property in the town, including Merrimack Station, two combustion turbines, and a high-voltage regional electric transmission and distribution network.

Merrimack Station consists of two coal-fired units that produce steam to rotate…