Appeal of Town of Seabrook
163 N.H. 635
| N.H. | 2012Background
- NextEra sought RSA 72:12-a tax exemptions for multiple air and water pollution control facilities at Seabrook Nuclear Power Plant; DES granted exemptions, contested by Town of Seabrook.
- DES conducted a non-adjudicative review of NextEra's application, issuing a lengthy order granting exemptions to several facilities.
- Town challenged DES's interpretation of RSA 72:12-a, the evidentiary basis, whether a hearing was required, and whether res judicata/collateral estoppel/finality bars apply.
- Court held that several LOCA-related components are not eligible treatment facilities under RSA 72:12-a due to the requirement that facilities be active and regularly operating; other facilities' exemptions were upheld to the extent supported by the record; DES's process did not require an adjudicative hearing; res judicata/collateral estoppel/finality do not bar RSA 72:12-a determinations; adjudicative process not required.
- Final holding: the statute requires facilities to be treatment facilities with regular operation; LOCA-only components generally do not qualify; some components and storm water system exemptions were upheld; DES's non-adjudicative process was permissible; no need for hearing; res judicata/collateral estoppel/finality do not apply in this context.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether containment structures qualify as treatment facilities under RSA 72:12-a. | Town: they do not; not regularly treating pollution. | NextEra: facilities may be treated as part of pollution control. | Containment structure not eligible as a treatment facility. |
| Whether containment enclosure and fission product removal system qualify as treatment facilities. | Town: not eligible; speculative operation only. | NextEra: integral components may qualify. | Containment enclosure and FP removal system not eligible. |
| Whether LOCA-related components (containment spray, containment cooling, combustible gas control) qualify individually or as part of a treatment facility. | Town: not eligible because not active pollution treatment. | NextEra: integral components may be eligible. | None of these qualify as treatment facilities. |
| Whether DES was required to hold a hearing. | Town: hearing required. | DES may proceed non-adjudicatively. | RSA 72:12-a does not require a hearing. |
| Whether res judicata, collateral estoppel, and finality bars apply. | Town: precludes NextEra's changes. | DES proceedings non-adversarial; doctrines inapplicable. | Res judicata, collateral estoppel, and administrative finality do not bar the determination. |
Key Cases Cited
- Appeal of Town of Bethlehem, 154 N.H. 314 (2006) (deference to agency interpretation; non-adjudicative review standard)
- Appeal of Town of Rindge, 158 N.H. 21 (2008) (de novo review of statutory language; agency interpretations not controlling)
- Appeal of Town of Hampton Falls, 126 N.H. 805 (1985) (exemption for discharge tunnels upheld; agency discretion in exemptions)
- Appeal of Town of Newington, 149 N.H. 347 (2003) (upholding exemptions for pollution-related facilities; evidentiary sufficiency analysis)