Duval v. City of Manchester

This petition for abatement of taxes was tried by the court with a view, resulting in a decree that the plaintiffs ’ assess - ments be set at what they were in 1967 before they were raised by reassessment in 1968. The exceptions of the defendant were reserved and transferred by Johnson, J.

The essence of plaintiffs’ complaint is that their property was reassessed upward after conveyances to them without any reassessment of other property which had not been sold in recent years, thus causing the plaintiffs to bear more than their share of the tax burden.

The court found that some property in…