Legal Opinion
Brickman v. City of Manchester
Supreme Court of New Hampshire
Decided December 28, 1979No. 79-100PublishedCited by 7 opinions
1Opinion of the CourtDouglas, J.
This case involves a determination whether the master properly selected and applied the capitalization of income method in his evaluation of the plaintiffs property in a tax abatement appeal.
The plaintiff owns the South Willow Shopping Plaza in Manchester. The city tax assessor appraised the property for real estate tax purposes at $1,607,520 for the year beginning April 1, 1976, and assessed a tax of $87,786.31. The plaintiff applied for an abatement and it was denied. Pursuant to RSA 76:17 (Supp. 1978), the plaintiff petitioned the superior court for relief. After a trial, the Master (Earl…
2Cases cited10 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Somers v. City of MeridenSupreme Court of Connecticut · 1934
- Trustees of the Phillips-Exeter Academy v. ExeterSupreme Court of New Hampshire · 1943
- Uniroyal, Inc. v. Board of Tax ReviewSupreme Court of Connecticut · 1978
- Demoulas v. Town of SalemSupreme Court of New Hampshire · 1976
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Folsom v. County of SpokaneWashington Supreme Court · 1986
- Town of Croydon v. Current Use Advisory BoardSupreme Court of New Hampshire · 1981
- Rollsworth Tri-City Trust v. City of SomersworthSupreme Court of New Hampshire · 1985
- City of Manchester v. Town of AuburnSupreme Court of New Hampshire · 1984
- Martinonis v. Town of KingstonSupreme Court of New Hampshire · 1983
2 more not listed; retrieve them via the Exa API.