Poorvu v. City of Nashua

The issue in this tax abatement case is whether the trial court committed reversible error by ruling that the plaintiff had failed to introduce evidence as to the true market value of any other properties in the city of Nashua. We hold that it did. Plaintiff is the owner of Riverview Garden, a three hundred forty-seven apartment complex situated on nine acres of land. The subject property was purchased by the plaintiff in 1972 for a total price of $1,625,000, of which $1,422,415 was for the land and buildings, and $202,585 was for certain personalty. The assessed value of the land and…