2.1
Scope of Work:
This contract is for GES to provide valuation and appraisal services, including expert
testimony, at the Board of Tax and Land Appeals for the outstanding appeals by Eversource
Energy against the City of Nashua for their electric utility property. The current appeals
are for 2014, 2015, 2016, and possibly 2017, and are part of a larger group of communities
and appeals at the BTLA, which are consolidated for this case. These cases have been
brought out of abeyance by the BTLA as a result of the NH Supreme Court upholding the
municipalities’ valuations for the 2011 and 2012 cases. All 2013 cases have been
withdrawn by the company.
Sansoucy anticipates, as we did in the 2011 and 2012 cases, to consolidate all of its client
communities under appeal, including the City of Nashua, into one joint report with
independent values for each community, This consolidation will provide for the most cost-
effective method for defending the communities’ values. This is also true for consolidating
any mediation orders and any other joint efforts by Sansoucy for the communities. The
approximate number of communities, including Nashua, anticipated to be consolidated at
this time by Sansoucy is 66. This indicates a cost of approximately 1.52% per community
for this effort.
This scope of work will include updated discovery, site tours, costs, income, and market
sales research and analysis, and preparation of a consolidated court-ready appraisal. It will
also include trial preparation, any settlement negotiations, and expert witness services. This
case is anticipated to be heard during the month of May 2019.
2.1.1 Scope of the Work Products:
Sansoucy will provide a 2014, 2015, 2016, and possibly 2017, appraisal
report which is USPAP 2018/2019-compliant. This report will include
summary facts, figures and calculations to support our recommendations.
2.1.2 Services to be Provided by the City:
The City will provide access to City records, tax maps, and information
provided by the company, and will request that the company provide
information directly to Sansoucy in electronic format, if possible.
City af Nashua, New Hampshire Page 2 of 6
Eversource Energy Appeal Consulting
George #. Sansoucy, P.E., LLC
Prepared: 5/25/2018
