Tax assessments for mill
site and hydros challenged
BY BARBARA TETREAULT
THE BERLIN DAILY SUN
BERLIN — Both North American
Dismantling Corp. and Great Lakes
Hydro are challenging the city’s 2007
tax assessments for their properties
but the two are following different
routes of appeal.
North American Dismantling,
which owns the former pulp mill
property, has filed suit in Coos Superior
Court. Great Lakes Hydro, which
owns three hydro power plants, has
appealed to the N.H. Board of Tax
and Land Appeals.
An abatement petition to the Superior
Court system is a legal proceeding
and follows formal rules of
evidence. In contrast, the Board of
Tax and Land Appeals process is less
formal and it is easier for taxpayers
to represent themselves. It is less
expensive to file a petition with the
BTLA - $65 compared to a $125 filing
fee for Superior Court.
Which one is quicker is up for
debate. A spokeswoman with the
BLTA said the appeal would likely be
scheduled for sometime next year. A
hearing on North American Dismantling’s
petition in Coos Superior Court
is set for Dec. 3.
In both case, if the parties are not
satisfied with the decision of the court
or board, the next level of appeal is the
state Supreme Court.
Property assessments are based on
the value of the property on April 1 of
the tax year.
For the approximately 130-acre mill
site, the city placed its 2007 taxable
assessment at $7.9 million. In April
2007, NAD was still dismantling the
old pulp mill and many of the buildings
and smoke stacks were still standing.
In its petition to the court, the Michigan-
based company said the $7.9 million
appraisal “was in excess of a just
and proportionate valuation” of its
taxable property.
The city reduced the valuation of
the mill site for the 2008 tax year to
$5.4 million, reflecting the demolition
that has been done. The $5.4 million
valuation includes the chemical recovery
boiler that NAD has agreed to sell
to Laidlaw Energy for conversion to a
biomass plant.Great Lakes Hydro owns the 3.1-
megawatt Cross Hydro, the 3.2-
megawatt Sawmill Hydro, and the
7-megawatt Riverside Hydro.
The city set an assessment of $6.7
million for Cross Hydro. Great Lakes
said the figure should have been $6
million. The city appraised Sawmill Hydro
at $6.1 million. Great Lakes placed its
valuation at $5.5 million.
Riverside Hydro, the largest of the
three, was appraised by the city at
$18.5 million. Great Lakes said the
fi gure should have been $16.7 million.
For the current tax year, the city
increased the total vaulation of the
three hydros by $4.3 million.
Both the hydro facilities and the
mill property was appraised for the
city by consultant George Sansoucy
of Lancaster. Sansoucy specializes in
appraising utility properties such as
electric power plants, water and sewer
systems, and transmission and distribution
systems and has worked for
many communities through the state and county
