Royal Gardens Co. v. City of Concord

This appeal from rulings on petitions for abatement of property taxes raises issues of plaintiff’s burden of proving disproportionality in city’s assessment and of whether federal regulations of housing project should be weighed in valuing the project for real estate tax purposes. Three petitions for abatement of taxes assessed in 1970, 1971, and 1972 were consolidated and heard before a Master (Leonard C. Hardwick, Esq.). The master recommended plaintiff’s taxes be abated a combined total of almost $38,000 for tax years 1970, 1971, and 1972. The Trial Court (Grant, J.) approved the master’s…