Cited by

Id.; Appeal of Pennichuck Water Works, 160 N.H. 18, 41 (2010).

Rather, judgment is the touchstone.” Appeal of Pennichuck Water Works, 160 N.H. 18, 38 (2010) (quotations, brackets, citation, and ellipsis omitted).

Appeal of Pennichuck Water Works, 160 N.H. 18, 26 (2010).

Rather, judgment is the touchstone.” Appeal of Pennichuck Water Works, 160 N.H. 18, 38 (2010) (quotation, brackets, and ellipsis omitted).

Appeal of Pennichuck Water Works, 160 N.H. 18, 36 (2010); see N.H. CONST. pt.

Appeal of Pennichuck Water Works, 160 N.H. 18, 37 (2010) (“Determination of fair market value is an issue of fact.” (quotation and ellipsis omitted)).

Appeal of Pennichuck Water Works, 160 N.H. 18, 26 (2010).

Appeal of Pennichuck Water Works, 160 N.H. 18, 37 (2010).

Fair market value is generally determined by one of the following appraisal methods: (1) the sales comparison approach, which establishes value by comparing the appraised property to similar properties that have recently sold, see Appeal of Pennichuck Water Works, 160 N.H. 18, 38 (2010); (2) the income capitalization approach, which “determines value by measuring a property’s worth on the basis of its capacity to generate future rental income,” 6 Rollsworth Tri-City Trust v. City of Somersworth,

v. Town of Merrimack, 139 N.H. 253, 255 (1994) (quotation omitted); see Appeal of Pennichuck Water Works, 160 N.H. 18, 37 (2010).

(quotation omitted); see also Appeal of Pennichuck Water Works, 160 N.H. 18, 41 (2010) (stating that trier of fact was free to “accept or reject such portions of the evidence as it found proper, including that of expert witnesses”).

RSA 541:13 (2007); see Appeal of Pennichuck Water Works, 160 N.H. 18, 26, 992 A.2d 740 (2010).

of PSNH’s net book approach to appraising its [transmission and distribution] network is a substantial divergence from this Court’s precedent which disfavors the use of net book value for market valuation of utility property.” “The search for fair market value is not an easy one, and is akin to a snipe hunt carried on at midnight on a moonless landscape.” Appeal of Pennichuck Water Works, 160 N.H. 18, 37 (2010) (quotation and brackets omitted).

“Determination of fair market value is an issue of fact.” Appeal of Pennichuck Water Works, 160 N.H. 18, 37 (2010) (ellipsis omitted).

Appeal of Pennichuck Water Works, 160 N.H. 18, 37, 992 A.2d 740 (2010) (ellipsis omitted).

“Determination of fair market value is an issue of fact.” Appeal of Pennichuck Water Works, 160 N.H. 18, 37 (2010) (quotation and ellipsis omitted).

Although the petitioner introduced an expert report stating that the proposed layout was inadequate to allow proper vehicle maneuvering and could cause problems with traffic circulation, DES and the Council were not “compelled to accept the opinion evidence of any one witness or group of witnesses.” Appeal of Pennichuck Water Works, 160 N.H. 18, 26 (2010).

‘When we are reviewing agency orders which seek to balance competing economic interests, or which anticipate such an administrative resolution, our responsibility is not to supplant the PUC’s balance of interests with one more nearly to our liking.” Appeal of Pennichuck Water Works, 160 N.H. 18, 26 (2010) (quotation omitted).

proach,” which determines the fair market value of property “by comparing similar properties that have recently been sold with the property being appraised, identifying appropriate units of comparison, and making adjustments to the sale prices (or unit prices, as appropriate) of the comparable properties, based on relevant, market-derived elements of comparison.” Appeal of Pennichuck Water Works, 160 N.H. 18, 38 (2010) (quotation omitted).

The PUC has “general supervision of all public utilities and the plants owned, operated or controlled by the same.” RSA 374:3 (2009); see Appeal of Pennichuck Water Works, 160 N.H. 18, 33 (2010).

Continental Paving v. Town of Litchfield, 158 N.H. 570, 575 (2009) (zoning board need not accept conclusions of experts); cf. Appeal of Pennichuck Water Works, 160 N.H. 18, 41 (2010) (duty of public utilities commission to resolve issues *520 of fact and conflicts of opinion; public utilities commission may accept or reject such portions of evidence as it deems proper and was not required to accept even uncontroverted evidence).

Corp. v. N.H. Dep’t of Revenue Admin., 156 N.H. 781, 783 (2008) (administrative rule); Appeal of Pennichuck Water Works, 160 N.H. 18, 27 (2010) (statute).

Appeal of Pennichuck Water Works, 160 N.H. 18, 27 (2010).

Appeal of Pennichuck Waterworks, 160 N.H. 18, 27 (2010).