Appeal of Whaland

The issue in this tax abatement case is whether the plaintiff, Ruth Whaland, is paying a disproportionate share of taxes. We hold that she has failed to prove disproportionality and affirm.

The plaintiff bought a home in Concord for $120,000 in the summer of 1978. During the same summer, professional appraisers conducted a reappraisal of all real property in the city and initially assigned to the plaintiffs property an assessed value of $68,200. The appraisers later increased the assessed value to $95,200. The plaintiff applied to the city board of assessors for an abatement of her 1979 real…