Hodges v. Kensington

The chief contention of the defendant is that there was insufficient evidence to support the findings and rulings of the Trial Court.

In tax abatement cases, if a plaintiff shows that his property is assessed at more than its market value, he must go further and show that his assessment is disproportionate to that of other property in the taxing district. Rollins v. Dover, 93 N. H. 448.

“The relief granted in a petition for an abatement is equitable in nature. The plaintiff is entitled to be relieved of such sum, if any, as it has paid in excess of the common burden. Amoskeag Mfg. Co. v.…