Milford Properties, Inc. v. Town of Milford

These are tax abatement cases that were previously remanded to the superior court. See Milford Props., Inc. v. Town of Milford, 119 N.H. 165, 400 A.2d 41 (1979). The cases were submitted to a Master (Chester C. Eaton, Esq.), who recommended that the plaintiffs petitions for abatement be dismissed. Goode, J., approved the master’s recommendation and reserved and transferred the plaintiff’s exceptions. We reverse in part and sustain in part.

The master found, as stipulated to by the parties, that the fair market value as well as the assessed value of the property at issue was $101,200 for the…