Appeal of Loudon Road Realty Trust

The taxpayer appeals under RSA 76:16-a, V (Supp. 1985) from an order of the New Hampshire Board of Tax and Land Appeals partially denying its application for abatements of taxes for the tax years 1983 and 1984. The taxpayer assigns error to the board’s failure to make adequate findings of fact, to its use of the 1983 equalization rate to calculate an assessment for tax purposes for 1984 as well as for 1983, and to its treatment of two properties as one for valuation purposes. On the first issue, we reverse the board’s order and remand, but we find no merit in the second and third assignments…