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APPEALS OF TOWN OF BOW & A.

Nos. 88-480, 88-481 and 88-495.

133 N.H. 194 (1990)

APPEALS OF TOWNS OF BOW, NEWINGTON AND SEABROOK (New Hampshire Board of Tax and Land Appeals).

Supreme Court of New Hampshire.

May 23, 1990.

Attorney(s) appearing for the Case

Upton, Sanders & Smith, of Concord (Richard F. Upton on the brief and orally), for the Town of Bow (No. 88-480), Town of Newington (No. 88-481), and Town of Seabrook (No. 88-495).

John P. Arnold, attorney general (Peter T. Foley, assistant attorney general, and Monica A. Ciolfi, assistant attorney general, on the brief, and Mr. Foley orally), for the State.

JOHNSON, J.

The Towns of Bow, Newington, and Seabrook (the Towns) appeal three decisions of the New Hampshire Board of Tax and Land Appeals (the Board), two dated October 18, 1988, and the other November 4, 1988, that upheld the New Hampshire Department of Revenue Administration's (the DRA) assessment ratios and equalized assessed valuations of the Towns for the 1987 tax year. The appeals were brought pursuant to RSA 541:6 and Supreme Court Rule 10 after the Board...

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