Appeal of Town of Hampton Falls

In this appeal from a decision of the New Hampshire Water Supply and Pollution Control Commission (WSPCC), we *807are asked to determine whether the WSPCC erred in ruling that the circulating water discharge tunnel at Seabrook Station reduces and controls thermal discharge pollution and, therefore, is exempt from real property taxes under RSA 72:12-a (Supp. 1983). We affirm.

In January 1982, Public Service Company of New Hampshire (PSNH), representing all of the owners of the Seabrook Station, a nuclear-fueled electric generating station under construction in Seabrook, applied to the WSPCC for a…