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APPEAL OF LOUDON ROAD REALTY TRUST

No. 85-194.

128 N.H. 624 (1986)

APPEAL OF LOUDON ROAD REALTY TRUST (New Hampshire Board of Tax and Land Appeals).

Supreme Court of New Hampshire.

October 3, 1986.

Attorney(s) appearing for the Case

Barto and Gfroerer, of Concord (Mark H. Puffer on the brief and orally), for Loudon Road Realty Trust.

Paul F. Cavanaugh, city solicitor, of Concord, by brief and orally, for the City of Concord.

SOUTER, J.

The taxpayer appeals under RSA 76:16-a, V (Supp. 1985) from an order of the New Hampshire Board of Tax and Land Appeals partially denying its application for abatements of taxes for the tax years 1983 and 1984. The taxpayer assigns error to the board's failure to make adequate findings of fact, to its use of the 1983 equalization rate to calculate an assessment for tax purposes for 1984 as well as for 1983, and to its treatment of two properties as one...

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