LAMPRON, J.
Appeal under RSA 252:15 from the refusal of the city of Concord to revise an assessment levied against plaintiff's land for the construction of sewers in Loudon Road. Plaintiff's property containing 1.8 acres was assessed $7,156.57 which it claims is excessive, arbitrary and capricious as well as disproportionate, taking into consideration the front footage, depth, use and other reasonable and proper factors for property valuation. The Trial Court (
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