PERRY v. STATE TAX COMMISSION

No. 4921.

103 N.H. 264 (1961)

WILLIAM H. PERRY & a v. STATE TAX COMMISSION.

Supreme Court of New Hampshire.

Decided April 19, 1961.


Attorney(s) appearing for the Case

Paul A. Rinden (by brief and orally), for the plaintiffs.

Daniel E. Donovan, Jr., city solicitor, and Sulloway, Hollis, Godfrey & Soden (Mr. Godfrey orally), for the city of Concord.

Gardner C. Turner, Attorney General, and William J. O'Neil, Assistant Attorney General (Mr. O'Neil orally), for the State.


WHEELER, J.

The plaintiffs contend that the raising of valuations in ward 8 and part of ward 2 of the city and not in other wards where property has also increased in market value has caused the plaintiffs' property to be assessed at a higher ratio than that of other taxpayers and has placed upon them a disproportionate burden of taxation producing a result which is arbitrary, illegal and in violation of Art. 5th, Pt. II, N. H. Const.

The statute invoked...

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