Michael A. Balmuth v. David E. Dolce, in his capacity as Tax Assessor for the Town of Portsmouth John Qua v. David E. Dolce William Antle v. David E. Dolce

Justice Flaherty, for the Court.

" Don't tax you,

Don't tax me,

Tax that fellow behind the tree. " 1

The defendant, who is the tax assessor for the Town of Portsmouth, 2 appeals from a judgment of the Superior Court in favor of the plaintiffs, a group of Portsmouth taxpayers who had challenged the defendant's tax assessments on their properties for tax years 2009 and 2010. These cases come to us in the wake of what is considered generally to be the worst economic downturn since the Great Depression. It is common knowledge that in 2008 the stock market plummeted, and with it the value of real…