Supreme Court of New Hampshire July 26, 1985, No. 84-180 (Appeal of Town of Hampton Falls)

Douglas, J.

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.