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ROYAL GARDENS CO v. CONCORD

No. 6837.

114 N.H. 668 (1974)

ROYAL GARDENS COMPANY v. CITY OF CONCORD.

Supreme Court of New Hampshire.

October 31, 1974.

Attorney(s) appearing for the Case

Sulloway, Hollis, Godfrey & Soden and Michael M. Ransmeier (Mr. Ransmeier orally) for the plaintiff.

Paul F. Cavanaugh, city solicitor, by brief and orally, for the defendant.

GRIMES, J.

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...

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