Ansara v. City of Nashua

This reserved case requires us to consider the defendant city’s exceptions to the Trial Court’s (Cann, J.) findings of fact, rulings of law, and decree granting total abatement of the plaintiff’s 1976 property taxes. The plaintiff homeowner alleges that she was entitled to an abatement because of poverty and inability to pay. We reaffirm the continued vitality of Briggs’ Petition, 29 N.H. 547 (1854), in which we held that “poverty and inability to pay are good cause” for a tax abatement. 29 N.H. at 552. Nevertheless, we hold that the trial court made insufficient findings of fact to support…