Stevens v. City of Lebanon

The plaintiff, Thomas S. Stevens, sought an abatement of taxes assessed, as of April 1, 1978, on his real property located in Lebanon, New Hampshire. The abatement was granted by the trial court. We affirm.

There were two issues presented at a trial before a Master (:Thomas M. Pancoast, Esq.). One issue was whether the City of Lebanon had overstated the market value of the plaintiffs property. Except for a slight adjustment of this value, the master found for the city. The second issue was whether the city had applied an excessively high proportionality factor to the market value of the…