Legal Opinion
Appeal of Andrews
Supreme Court of New Hampshire
Decided July 30, 1992No. 91-073PublishedCited by 8 opinions
1Opinion of the CourtThayer, J.
The question presented for our review is whether the board of tax and land appeals (the board) may grant an abatement which reduces a taxpayer’s real property assessment to a higher percentage of fair market value than the median ratio for the town as a whole. We hold that it cannot.
The plaintiffs, thirty-four condominium owners in three different developments in Gilford, appealed to the board for abatement of their 1988 property taxes. An abatement was granted and their property tax assessment was adjusted to 69 percent of fair market value. The plaintiffs joined together and filed a motion…
2Cases cited7 opinions
- Appeal of Town of SunapeeSupreme Court of New Hampshire · 1985
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- Public Service Co. v. Town of SeabrookSupreme Court of New Hampshire · 1990
- Berthiaume v. City of NashuaSupreme Court of New Hampshire · 1978
- Stevens v. City of LebanonSupreme Court of New Hampshire · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Appeal of City of NashuaSupreme Court of New Hampshire · 1994
- Crown Paper Co. v. City of BerlinSupreme Court of New Hampshire · 1997
- Appeal of Land Acquisition, L.L.C.Supreme Court of New Hampshire · 2000
- Tennessee Gas Pipeline Co. v. Town of HudsonSupreme Court of New Hampshire · 2000
- Appeal of City of BerlinSupreme Court of New Hampshire · 2022
3 more not listed; retrieve them via the Exa API.