Freedman v. Exeter

To prevail the plaintiff had to prove that her tax on this property was greater than it should have been with respect to the taxes of other property owners in Exeter. She bore the burden of showing that the assessment placed on her property was disproportionately higher in relation to its true value than was the case as to other property owners in the town. Ainsworth v. Claremont, 106 N. H. 85, 87.

The master found that the fair market value of plaintiff’s property as of April 1, 1961 was $90,000. An expert witness called by the plaintiff placed the market value of her property on that date at…