Appeal of Coos County Commissioners o/b/o the Unincorporated Places of Dixville, NH and Millsfield, NH

The petitioner, the Coos County Commissioners (collectively CCC), on behalf of the unincorporated places of Dixville and Millsfield, New Hampshire, appeal the decision of the New Hampshire Board of Tax and Land Appeals (BTLA), which denied the CCC’s motion to reconsider and revise downward the respondent’s, the New Hampshire Department of Revenue Administration (DRA), 2012 equalized valuations of Dixville and Millsfield because the CCC did not show that the valuations were unreasonable and disproportionate. We affirm in part, reverse in part, and remand for a rehearing consistent with this…