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BRICKMAN v. CITY OF MANCHESTER

No. 79-100.

119 N.H. 919 (1979)

HERBERT L. BRICKMAN v. CITY OF MANCHESTER.

Supreme Court of New Hampshire.

December 28, 1979.

Attorney(s) appearing for the Case

Devine, Millimet, Stahl & Branch P.A., of Manchester (William S. Gannon orally), for the plaintiff.

Elmer T. Bourque, of Manchester (Thomas R. Clark orally), for the defendant.

DOUGLAS, J.

This case involves a determination whether the master properly selected and applied the capitalization of income method in his evaluation of the plaintiff's property in a tax abatement appeal.

The plaintiff owns the South Willow Shopping Plaza in Manchester. The city tax assessor appraised the property for real estate tax purposes at $1,607,520 for the year beginning April 1, 1976, and assessed a tax of $87,786.31. The plaintiff applied for an...

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