Case Title: USGen New England, Inc. v. Town of Rockingham

Citation: 

Docket Number: 

State: vermont

Court: Vermont Supreme Court

Date: 2004-09-17T00:00:00Z

Document:
USGen New England, Inc. v. Town of Rockingham (2003-072); 177 Vt. 193; 
862 A.2d 269

2004 VT 90

[Filed 17-Sep-2004]

       NOTICE:  This opinion is subject to motions for reargument under
  V.R.A.P. 40 as well as formal revision before publication in the Vermont
  Reports.  Readers are requested to notify the Reporter of Decisions,
  Vermont Supreme Court, 109 State Street, Montpelier, Vermont 05609-0801 of
  any errors in order that corrections may be made before this opinion goes
  to press.

                                 2004 VT 90

                                No. 2003-072

  USGen New England, Inc.	                 Supreme Court

                                                 On Appeal from
       v.	                                 Windham Superior Court

  Town of Rockingham	                         January Term, 2004

  John P. Wesley, J.

  Robert E. Woolmington of Witten, Woolmington, Campbell, Boepple & Welford,
    P.C., Manchester Center, for Plaintiff-Appellant.

  Richard H. Saudek and David L. Grayck (On the Brief) of Cheney, Brock &
    Saudek, P.C., Montpelier, for Defendant-Appellee.

  PRESENT:  Amestoy, C.J. (FN1), Dooley, Johnson, Skoglund and Reiber, JJ.

        
       ¶  1.  DOOLEY, J.   USGen New England, Inc. (USGen) appeals from a
  Windham County Superior Court order setting the value of its Bellows Falls
  hydroelectric facility in the Town of Rockingham (Town) at $90,377,100 for
  property tax purposes.  The facility spans the Connecticut River and is
  partly in Vermont and partly in New Hampshire.  In reaching its decision,
  the superior court heard testimony from three valuation experts, two
  presented by the Town - Dr. Richard Silkman and Bruce Biewald - and one
  presented by USGen - Todd Filsinger.  The experts' estimates varied
  greatly, ranging from Dr. Silkman's estimate of $100,419,000 to Biewald's
  of $76,505,700 to Filsinger's of $32,706,401.  Prior to Dr. Silkman's
  appearance, USGen moved to exclude his testimony arguing that he was
  unqualified to offer an opinion as to value and that his valuation
  methodology did not pass muster under Daubert v. Merrill Dow Pharm., Inc.,