THAYER, J.
The question presented for our review is whether the board of tax and land appeals (the board) may grant an abatement which reduces a taxpayer's real property assessment to a higher percentage of fair market value than the median ratio for the town as a whole. We hold that it cannot.
The plaintiffs, thirty-four condominium owners in three different developments in Gilford, appealed to the board for abatement of their 1988 property taxes. An abatement...
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