Appeal of Town of Sunapee

This is an appeal under RSA 541:6 and RSA 76:16-a, V (Supp. 1983) from a decision of the New Hampshire Board of Tax and Land Appeals ordering abatement of táxes on two lots, one with a house and one vacant. The town excepts to the order as to the house lot, because the taxpayers never applied to the town’s selectmen for abatement of the tax on that lot. The town also excepts to the order generally, on the ground that the taxpayers did not offer sufficient evidence of disproportionate assessment. We reverse the order of abatement on the house lot, but affirm the order on the vacant lot.

In the…