M.T. Associates v. Town of Randolph

¶ 1. The Town of Randolph appeals from a superior court decision which found it had violated the state and federal constitution by selectively reassessing taxpayer M.T. Associates’ property. The superior court concluded that the Town completed an unconstitutional partial reappraisal and, consequently, reset the value of taxpayer’s property at its assessed value for the previous year. We conclude that no unconstitutional reappraisal occurred, and that the Town’s decision to correct an error by reappraising only mini-marts was within its power. Therefore, we reverse the superior court and…