Berthiaume v. City of Nashua

This tax abatement case presents a similar question to that recently decided by this court in Poorvu v. City of Nashua, 118 N.H. 632, 392 A.2d 143 (1978). The narrow issue to be decided is whether the trial court committed reversible error by ruling that the plaintiffs had failed to introduce evidence as to the value of other properties in the city of Nashua. Based upon our reading of the transcript, we find that it did.

The plaintiffs own Rich’s Shopping Center which consists of 718,740 square feet of land. From 1970 through 1973 the buildings on this land had 78,050 square feet of leasable…