Snow v. City of Rochester

3 Citing cases

  1. Milford Props., Inc. v. Town of Milford

    120 N.H. 581 (N.H. 1980)   Cited 3 times
    Explaining that, in the absence of evidence of the equalization ratio used by the town, the taxpayer bore the burden of establishing the actual ratio of the assessed value to the fair market value of other properties in the town for the tax year at issue

    On that basis he ruled that the property was assessed with the same standard of valuation used in the assessment of other properties in the town, and that the plaintiff failed to demonstrate that its taxes were disproportionate to those of other properties in general. See Snow v. City of Rochester, 119 N.H. 181, 399 A.2d 972 (1979); Milford Props., Inc. v. Town of Milford, 119 N.H. 165, 400 A.2d 41 (1979); Wise Shoe Co., Inc. v. Town of Exeter, 119 N.H. 700, 406 A.2d 720 (1979); Berthiaume v. City of Nashua, 118 N.H. 646, 392 A.2d 143 (1978). The plaintiff claims that the parties have agreed on the fair market value of the property at issue and on the ratio between the assessed value and the fair market value of all property in the town.

  2. Milford Props., Inc. v. Town of Milford

    400 A.2d 41 (N.H. 1979)   Cited 9 times

    It is a factor that must be considered, but is not by itself enough when its accuracy is not agreed to by the town. Snow v. City of Rochester, 119 N.H. 181, 399 A.2d 972 (1979); Freedman v. Town of Exeter, 107 N.H. 163, 164, 219 A.2d 275, 277 (1966). Because the plaintiff must demonstrate that its property tax is "disproportionate to that of other property in general," Ainsworth v. City of Claremont, 106 N.H. 85, 87, 205 A.2d 356, 358 (1964), quoting Rollins v. City of Dover, 93 N.H. 448, 450, 44 A.2d 113, 114 (1945), if the town does not stipulate to its proffered ratio of assessment, the plaintiff must then introduce evidence supporting the statistical validity of the State equalization ratio, or a proportionality study of an independent expert, and show that it is based on a survey of a fair cross section of the city or town's real estate. Snow v. City of Rochester, 119 N.H. 181, 399 A.2d 972 (1979); Executive Towers, Inc. v. Bd. of Assessors, 79 Misc.2d 821, 360 N.Y.S.2d 992, 997 (Sup.Ct. 1974).

  3. Stevens v. City of Lebanon

    122 N.H. 29 (N.H. 1982)   Cited 15 times

    Those cases stand for the general proposition that in an abatement proceeding, the trial court must consider the State's equalization ratio on the issue of disproportionality. Milford Props., Inc. v. Town of Milford, 119 N.H. at 167, 400 A.2d at 43. See Snow v. City of Rochester, 119 N.H. 181, 183, 399 A.2d 972, 973 (1979). The State equalization ratio, however, standing by itself, is not sufficient to carry the plaintiff's burden to demonstrate that his property taxes are greater than those on other property in general.