LSP Ass'n v. Town of Gilford

HORTON, j.,

dissenting: I agree with the majority holding reversing the trial court’s ruling in regard to the abatement request of LSP Association. In abatement proceedings, the trial court may not increase the taxpayer’s assessment above the amount established by the taxing authority. I respectfully disagree with the majority’s mandate affirming the trial court’s ruling in regard to the dwelling unit owners’ assessments. Accordingly, I would reverse and remand for a determination of appropriate assessments on each dwelling unit owner’s property.

The majority agrees with the trial court that…