APPEAL OF WHALAND

No. 81-152.

122 N.H. 700 (1982)

APPEAL OF RUTH H. WHALAND (New Hampshire Board of Taxation)

Supreme Court of New Hampshire.

August 6, 1982.


Attorney(s) appearing for the Case

Barto & Gfroerer, of Concord (Michael G. Gfroerer on the brief and orally), for the plaintiff.

Paul F. Cavanaugh, city solicitor, by brief and orally, for the defendant.


PER CURIAM.

The issue in this tax abatement case is whether the plaintiff, Ruth Whaland, is paying a disproportionate share of taxes. We hold that she has failed to prove disproportionality and affirm.

The plaintiff bought a home in Concord for $120,000 in the summer of 1978. During the same summer, professional appraisers conducted a reappraisal of all real property in the city and initially assigned to the plaintiff's property an assessed value of $68,200...

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