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Board Of Aldermen - Minutes - 10/12/2021 - P19

By dnadmin on Mon, 11/07/2022 - 07:07
Document Date
Tue, 10/12/2021 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Tue, 10/12/2021 - 00:00
Page Number
19
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__101220…

Board of Aldermen 10-12-2021 Page 19

intent and stop his questionable legal stratagems that result in the admonishment of a city by a Superior Court.
Thank you - for the minutes.

President Wilshire

Laurie Ortolano. You can hand it to Alderman Tencza. We'll make sure it gets into the minutes.
Michael O’Connor

Thank you.

Laurie Ortolano

Laurie Ortolano, 41 Berkeley Street. The September 28 meeting was very disappointing for me because this
Board does not follow Mason's Rules. Over and over again, | have watched Alderpeople — Aldermen and
Alderwomen get interrupted and cut off by Attorney Bolton when he becomes inflamed by something that
doesn't agree with him. In the 2016 letter that my neighbor just referenced, it said Bolton's tenure on the Board
was marked by criticism for what some described as his autocratic leadership style. Further in the article, it
says Donchess described declined to address the criticisms of Bolton's temperament while Aldermen but noted
that the City Attorney would not be involved in any as an elected board member. It's a totally different role for
him as City Attorney. He is not a legislator or an advocate for anything, but simply represents the city's
interest.

All too often, | think Attorney Bolton takes the floor away from the body that's here. | went out and I've done
plenty of door knocking and not long ago, President Wilshire, you stated that the citizens deserve better. | can
tell you this week door knocking | had people comment about that meeting on the 28th and said we deserve
better, and this chamber needs to change. It's just not right what's going on here. Citizens are knocked down.
Elected officials are knocked down by this unruly belligerence that's allowed to exist in this chamber. It needs
to stop and | hope this election brings some of that about.

I'm very concerned about the misrepresentations Attorney Bolton stated about my legal case. He gets the floor
for an extended period of time. | have a timer that runs for three minutes and cuts me off. | don't know why
you don't ask him to submit on the record something in writing so we're all able to see it. | think he missed
there's been 110 filings on my Right-to-Know case. Utterly absurd for him to characterize that every motion for
summary judgment was | lost was actually wrong.

Donna Graham, Legislative Affairs Manager

Thirty seconds.
Laurie Ortolano

There were a number of summary judgments submitted that Judge Temple simply said take them into the trial
to be decided. They weren't judged against or for. They were just requested to be brought into the court. So
it's just very disappointing to see how the city operates against its citizens and this elected body is just not
doing the job it should do for us. Thank you.

Beth Scaer

Yes, yeah, Beth Scaer, 111 East Hobart Street. Yesterday was the one year anniversary since Mayor
Donchess and Alderman Jan Schmidt had my save women's sports flag removed from the citizen’s flagpole on
the Nashua City Hall Plaza. Yesterday was also the running of the Boston Marathon. The lead man, the lead
male winner finished in two minutes and almost 10 seconds. The lead female winner finished in almost two
minutes and 25 seconds. | mean, 25 minutes and so that was a 15 minute difference. Since the difference
between the first and fifth male runner was about one minute and 10 seconds, there were likely hundreds of

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Board Of Aldermen - Minutes - 10/12/2021 - P19

Board Of Aldermen - Minutes - 10/12/2021 - P20

By dnadmin on Mon, 11/07/2022 - 07:07
Document Date
Tue, 10/12/2021 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Tue, 10/12/2021 - 00:00
Page Number
20
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__101220…

Board of Aldermen 10-12-2021 Page 20

men finishing before the first woman crossed the finish line. If we allow men to participate as women in
women's sports, women's sports will be dead. Mayor Donchess and Alderman Schmidt should let me put my
flag back. You should let me be out, have that flag out there to defend what women - to defend women's rights
to our own sports. Thank you.

President Wilshire

| don't see anyone else online with their hands raised. So we're going to move on. Remarks by members of
this Board.

REMARKS BY THE MEMBERS OF THE BOARD OF ALDERMEN

Alderman Schmidt

Thank you, Madam President. | just wanted to thank the League of Women Voters and Nashua Public Library
for two forums that they've already accomplished. The next one is October 21st. That will be the Board of
Education candidates. It's very interesting to visit. | know the last one had over 90 people watching off and on
during the comments. | think it's something we should do in a democracy - make sure we know whose
running. Thank you very much.

President Wilshire

Anyone else?

Alderwoman Lu

I'd like to offer the move to accept the written comments.

President Wilshire

We'll do that after we do comments, okay?

Alderwoman Lu

Sure.

Alderman Cleaver

Belatedly, I'd like to thank Director Marchant for all her work she's done. A short time that I've been able to
work with her, I've been very impressed with her professionalism, and her abilities, and her dedication. So
thank you to her and best of luck in Concord.

Alderman Tencza

So I'll also thank Director Marchant for her service. | think she was a real asset to the city and | know that
Concord will have a great, great new employee up there. Certainly that's a community where there are a lot of
different things that can be done like here in Nashua. A little different community though, so thank you for

service. Thanks for everything she did for the Master Plan, and with housing, and Riverfront development, and
every other project that she has her fingerprints on here in Nashua. So she will be missed. Thank you,

Alderman Lopez

| can't thank Director Marchant enough for all the things she's done. When | first started as Alderman and you
know, as a major priority for my Ward to gain input on planning and economic development issues and that
stuff. She was the Director not only of the Planning Department but at the time she was covering the economic

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Board Of Aldermen - Minutes - 10/12/2021 - P20

Finance Committee - Agenda - 6/1/2022 - P96

By dnadmin on Sun, 11/06/2022 - 21:41
Document Date
Thu, 05/26/2022 - 14:04
Meeting Description
Finance Committee
Document Type
Agenda
Meeting Date
Wed, 06/01/2022 - 00:00
Page Number
96
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/fin_a__060120…

RITST Hayner/Swanson, Inc.

Civil Engineers/Land Surveyors

May 24. 2022

Daniel Hudson, P.E.
City Engineer

9 Riverside Street
Nashua. NH 03062

Dear Mr. Hudson:

Hayner/Swanson, Inc. (HSI) is pleased to submit this proposal to perform professional services
in support of the City of Nashua’s investigation, evaluation and resolution of concerns with the
sewer and wastewater collection systems.

These services will be performed on an on-call basis and may include assignments throughout
the City.

As a first assignment, we understand that the City wants HSI to evaluate the feasibility of
implementing changes to the existing drainage and combined sewer system in the area of Factory
Street and Water Street. Presently, a number of upstream pipes carrying stormwater tic into the
combined sewer system. The goal is to disconnect these drainage pipelines from the combined
system and have the separated stormwater outlet at the river.

HSI proposes to perform an initial evaluation of alternatives. This evaluation will build on
studies which are presently underway by the City Engineering Department. We will work
closely with City staffas we perform our evaluation.

We understand that there are several concerns which we will be mindful of during our work:

e The City is planning a project to reconstruct sidewalks and repave Factory Street. Some
alternatives which we will evaluate would require work in Factory Street. The City needs
to know if work will be recommended in Factory Street as soon as reasonably possible.

e There are two existing stormwater outfalls at the river. One is 48-inch diameter and the
other is 30-inch diameter. While directing the separated stormwater, flow to the 48-inch
outfall would be preferable, this may not be feasible due to various constraints.

e While it may be advantageous to direct the flow to the 30-inch outfall. this pipe may not
have sufficient capacity. If additional capacity is needed, adding another pipe adjacent to
the 30-inch outfall may be recommended. Although this would normally be a significant
permitting hurdle, we note that the City Riverfront Project has submitted a wetland
permit for the area in question. This application already includes reconstructing the
entire riverbank in the vicinity of the outfall. Amending this application might be a
reasonable approach to permitting a proposed twin pipe outfall.

3 Congress St. Nashua, NH 03062 - (603) 883-2057
131 Middlesex Turnpike, Burlington, MA 01803 - (781) 203-1501
www. hayner-swanson.com

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Finance Committee - Agenda - 6/1/2022 - P96

Board Of Aldermen - Minutes - 10/12/2021 - P21

By dnadmin on Mon, 11/07/2022 - 07:07
Document Date
Tue, 10/12/2021 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Tue, 10/12/2021 - 00:00
Page Number
21
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__101220…

Board of Aldermen 10-12-2021 Page 21

development while we're looking for a candidate. She was a wealth of knowledge, of information. She has
worked tirelessly to create improvements to the bus system - expanded service for transportation. The Rail
Trail East, | think, is gonna be largely a result of her vision and the leadership that she saw with her staff. So
I'm very appreciative of everything she's done and | can only imagine that the work that she does in Concord
will also continue to benefit us in some way.

| also wanted to make an announcement about an event coming up this Saturday, October 16" in what looks
like an unholy alliance. The Oompah in the Park and Duck Derby have been combined. So! mean, you gotta
go see that. The Duck Derby is the Rotary’s fundraiser and then Oompah in the Park is a cultural celebration
for Oktoberfest. Family friendly events. It's from 11 am to 5 pm at Le Parc De Notre Renaissance Francaise
and Bicentennial right on bridge on Main Street. So everybody should definitely come out and check it out.

President Wilshire
Anyone else?
Alderman Klee

Thank you, Madam President. I, too, would like to thank Director Marchant for all that she's done. When | first
became an Alderman, | went to the Mayor and they don't we need to do something in the French Hill? Locke
Street sidewalks are horrible and | was seeing people with baby carriages and people with mobility issues
having to go out into the streets because it was lack of tip down and so on. The Mayor said that maybe we
could scrape together $100,000 for the sidewalk and | took a walk with Director Fauteux who said that would
get me probably about the size of this room. That was not going to do any good. The Mayor worked with
Director Marchant, Ms. Chizmas, Public Works, and so on and through all of them, especially Community
Development, we were able to get a grant that will hopefully soon, fingers crossed, we'll start working on that
project and so on. But Director Marchant has been such a great asset, | think, for the city. You bring a
problem to her, she helps.

One of the things that she's been able to help me with the past year was | am a member up in Concord on the
Municipal and County Government Committee. We get a new Bill and the first person | run to is Director
Marchant and said will this help or hurt the City of Nashua? | have my opinion, but! want to go directly to the
person that | know and | trust the most that will be able to help us and she gives me information and so on. So
| have one more year left on that Committee. You couldn’t have stayed for one more. Thank you so much, but
you'll be up in Concord. I'll hunt you down. Thank you.

Alderman O’Brien

Thank you, Madam President. | would like as well to wish Sarah Marchant. Sarah | would really like to wish
you well and your new endeavors up there. Concord is a small place and hopefully we'll get to bump into each
other.

But | look over the time. We in Nashua are very fortunate to have some great Division Directors.
Unfortunately, we can't go putting stars on their forehead enough, you know, but we're very fortunate to have
these good, excellent Division Directors that really keep what's going on the wheels of the city turning in the
positive direction and Sarah you were one of them. | enjoyed my time whether it be working on the dam, you
know, the hydroelectric to other different things - rail and commuter rail issues and everything else. You have
left your fingerprints on a lot of projects that have been in the city and even though you'll be gone, some of
these projects will develop and keep going. I'm so glad that you were you know part of it and directed us
through it. | would like to say not that it was a greatest things that we ever were together but | did enjoy our
time together working in changing the umbrellas down on Main Street. That is not necessarily a highlight, but |
did enjoy it. A lot of projects that you were very positive with so | wish you the best of luck and good luck in
your future endeavors, enjoy, take care.

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Board Of Aldermen - Minutes - 10/12/2021 - P21

Board Of Aldermen - Minutes - 10/12/2021 - P22

By dnadmin on Mon, 11/07/2022 - 07:07
Document Date
Tue, 10/12/2021 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Tue, 10/12/2021 - 00:00
Page Number
22
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__101220…

Board of Aldermen 10-12-2021 Page 22
President Wilshire

|, too, would like to thank you Director Marchant for all the work you've done for the city. You have set
certainly left your impact here and I'm sure you'll do the same in your new job because that's who you are. So
thank you very much. You'll be missing.

Alderwoman Lu

| fail to also want to thank you very much Ms. Marchant and you're so responsive to questions and emails and |
really appreciate that. Alderwoman Klee brought up, you know, how helpful you've been and it made me
realize that that is a really important part of our work is being able to have access to people. | would be remiss
not to say with candidates running for office that a risk that you do run is that you may be on board where the
legal office will not answer a question in order to help you make a vote. The difference between, you know,
someone who is willing to do their job and someone who is not makes a huge difference to elected officers. So
thank you

Alderman Tencza

Madam President | apologize. | didn't mentioned this before but we should also mention that this Friday the
Brian McCarthy Foundation is holding its annual charity event and fundraiser. | was waiting for the two board
members on that side of the room to maybe mention it but Friday night at Boston Billiards. You can participate
online with their auction as well as the events if you're able to come Friday night. So please support that
charity in memory of President McCarthy. Thank you.

President Wilshire
Thank you Alderman Tencza.
Alderman O’Brien

Thank you, Madam President. Again, I'm sorry. | was so enthralled in saying goodbye to Ms. Marchant. |
forgot but tomorrow night to Fire Department is going to have their award ceremony and | know it's in conflict.
You know it's like everything else, just pick a date and everything it appears on that date. It's going to be for
the people who studied hard and we're very fortunate in my family. My son is going to receive his Lieutenant’s
promotion tomorrow night, but it will also be for the new firefighters that are coming on board and we welcome
them. | know they’re full of the good traditions to follow in this department to put the fires out and also, too, will
be awards for firefighters who went above the call of duty and they will be recognized appropriately. So it will
be tomorrow night and | think it's at Nashua High North auditorium. Thank you and it starts at 7pm.

MOTION BY ALDERWOMAN LU THAT CORRESPONDENCE RECEIVED EARLIER THIS EVENING BE
ACCEPTED AND PLACED ON FILE, BY ROLL CALL

A viva voce roll call was taken which resulted as follows:
Yea: Alderman O’Brien, Alderman Klee, Alderman Dowd, Alderman Caron,

Alderman Clemons, Alderman Lopez, Alderman Tencza,

Alderwoman Lu, Alderman Jette, Alderman Schmidt, Alderman Laws,

Alderman Cleaver, Alderwoman Harriott-Gathright, Alderman Wilshire 14
Nay: 0
MOTION CARRIED

Committee announcements:

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Board Of Aldermen - Minutes - 10/12/2021 - P22

Board Of Aldermen - Minutes - 10/12/2021 - P23

By dnadmin on Mon, 11/07/2022 - 07:07
Document Date
Tue, 10/12/2021 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Tue, 10/12/2021 - 00:00
Page Number
23
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__101220…

Board of Aldermen 10-12-2021 Page 23
Alderman Tencza

Next Tuesday, October 19, the Planning and Economic Development and Infrastructure we'll be meeting
jointly. We'll will actually be meeting upstairs in the auditorium so we can facilitate the conversation.

President Wilshire
Any other committee announcements? Seeing none.
ADJOURNMENT

MOTION BY ALDERMAN O’BRIEN THAT THE OCTOBER 12, 2021, MEETING OF THE BOARD OF
ALDERMEN BE ADJOURNED, BY ROLL CALL

A viva voce roll call was taken which resulted as follows:
Yea: Alderman O’Brien, Alderman Klee, Alderman Dowd, Alderman Caron,

Alderman Clemons, Alderman Lopez, Alderman Tencza,

Alderwoman Lu, Alderman Jette, Alderman Schmidt, Alderman Laws,

Alderman Cleaver, Alderwoman Harriott-Gathright, Alderman Wilshire 14
Nay: 0
MOTION CARRIED

The meeting was declared adjourned at 3:53 p.m.

Attest: Susan K. Lovering, City Clerk

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Board Of Aldermen - Minutes - 10/12/2021 - P23

Board Of Aldermen - Minutes - 10/12/2021 - P24

By dnadmin on Mon, 11/07/2022 - 07:07
Document Date
Tue, 10/12/2021 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Tue, 10/12/2021 - 00:00
Page Number
24
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__101220…

Laurie A. Ortolano Trust
v.
City of Nashua
Docket Nos.: 29472-18PT & 29699-19PT
DECISION

The “Taxpayer” appeals, pursuant to RSA 76:16-a, the “City’s” tax year 2018 and 2019
assessments of $651,900 (land $159,100; building $492,800) on Map 47/Lot 56, located at 41
Berkeley Street, a single-family home on 0.34 acres (the “Property”’). For the reasons stated
below, the appeals for abatement are granted. !

The Taxpayer has the burden of showing, by a preponderance of the evidence, the
assessments were disproportionately high or unlawful, resulting in the Taxpayer paying a
disproportionate share of taxes. See RSA 76:16-a; Tax 201.27(f); Tax 203.09(a); Appeal of City
of Nashua, 138 N.H. 261, 265 (1994). To establish disproportionality, the Taxpayer must show
the Property’s assessments were higher than the general level of assessment in the municipality

for each tax year. Id. The board finds the Taxpayer carried this burden.

| The board held a separate hearing for each appeal on April 6, 2021, noting without objection that it would take
official notice of the testimony and documents presented in each hearing; the board did so to avoid duplication of
testimony and to promote judicial economy.

Due to the ongoing pandemic, the hearings on the merits were held using Cisco’s Webex platform. Board members
Michele E. LeBrun, Albert F. Shamash and Theresa M. Walker heard and decided these appeals.

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Board Of Aldermen - Minutes - 10/12/2021 - P24

Board Of Aldermen - Minutes - 10/12/2021 - P25

By dnadmin on Mon, 11/07/2022 - 07:07
Document Date
Tue, 10/12/2021 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Tue, 10/12/2021 - 00:00
Page Number
25
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__101220…

Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 2 of 18

The Taxpayer, represented by Attorney Richard Lehmann in the 2018 appeal and by
Laurie Ortolano, Trustee, in the 2019 appeal, argued the assessments were excessive because:
(1) the “Taxpayer Appraisals” (see Taxpayer Exhibit No. 3 in the 2018 appeal and Taxpayer
Exhibit No. | in the 2019 appeal) estimate the market value of the Property was $593,600 and
$596,000, respectively, as of the April 1, 2018 and April 1, 2019 assessment dates;
(2) the “City Appraisals” (see Taxpayer Exhibit No. 4 in the 2018 appeal and Taxpayer Exhibit
No. 2 in the 2019 appeal) overestimate the market value of the Property for the reasons stated at
the hearing and in a written review of that appraisal by the Taxpayer’s appraiser (see the
“Taxpayer’s Review Report,” Taxpayer Exhibit No. 5 in the 2018 appeal and Taxpayer Exhibit
No. 3 in the 2019 appeal);
(3) the Taxpayer’s exhibits and the testimony at the hearing support a finding the City and its
assessing staff were biased and inconsistent in how they assessed the Property and responded to
the requests for abatement;
(4) the City’s actions in response to Ms. Ortolano’s questions and public criticisms of the City’s
assessing staff and its assessing practices undermine the credibility of its arguments in defense of
the assessments;
(5) the original asking price and negotiated selling price of the Property in 2013 and 2014 have
no relevance because Ms. Ortolano testified under oath the Taxpayer “overpaid” and made a
“mistake” in paying $725,000 for the Property in January, 2014;
(6) the City’s Board of Assessors did not respond to the Taxpayer’s tax year 2019 abatement
application because the Taxpayer appealed the prior year abated assessment; and
(7) the appeals should be granted and the assessments abated based on the market value

estimates in the Taxpayer Appraisals adjusted by the levels of assessment.

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Board Of Aldermen - Minutes - 10/12/2021 - P25

Board Of Aldermen - Minutes - 10/12/2021 - P26

By dnadmin on Mon, 11/07/2022 - 07:07
Document Date
Tue, 10/12/2021 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Tue, 10/12/2021 - 00:00
Page Number
26
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__101220…

Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 3 of 18

The City, represented by Steven A. Bolton, Corporation Counsel, and Celia K. Leonard,
Deputy Corporation Counsel, argued the assessments were proper because:
(1) the Property was sold to the Taxpayer in January, 2014 for $725,000, was originally listed for
sale with an asking price of $800,000 (rounded) and the $725,000 sale price is a good indication
of the Property’s market value;
(2) Ms. Ortolano did not dispute the $725,000 sale price and did not apply for an abatement in
any tax year prior to 2018;
(3) the City Appraisals (Municipality Ex. A in both the 2018 and 2019 appeals) estimate the
market value of the Property was $750,000 as of the April 1, 2018 assessment date and $800,000
as of the April 1, 2019 assessment date and these estimates by Vern J. Gardner, Jr., a certified
general appraiser who testified in support of his analyses and value opinions at the hearing, are
indicative of the proportionality of the assessments;
(4) there are “irregularities” and “deficiencies” in the Taxpayer Appraisals and the person who
signed them, Peter E. Stanhope of the Stanhope Group, LLC, did not attend the hearings and it is
not clear how much, or how little, of their content was developed by him rather than by an
associate (David Michaud) who also did not attend the hearing or testify;
(5) Ms. Ortolano’s many criticisms of the City’s employees and its assessing contractor, as well
as its assessing methodology, do not have merit and are not relevant to the Taxpayer’s claims for
abatements; and
(6) the City, through its Board of Assessors, abated the tax year 2018 assessment, no further
abatements are warranted and the appeals should be denied.

The board has responded to the City’s “Request for Findings of Fact and Ruling of Law”

(the “Requests”) for each tax year in Addendum A to this Decision.

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Board Of Aldermen - Minutes - 10/12/2021 - P26

Board Of Aldermen - Minutes - 10/12/2021 - P27

By dnadmin on Mon, 11/07/2022 - 07:07
Document Date
Tue, 10/12/2021 - 00:00
Meeting Description
Board Of Aldermen
Document Type
Minutes
Meeting Date
Tue, 10/12/2021 - 00:00
Page Number
27
Image URL
https://nashuameetingsstorage.blob.core.windows.net/nm-docs-pages/boa_m__101220…

Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 4 of 18

The parties agreed the level of assessment was 94.8% in tax year 2018 and 88.8% in tax
year 2019, the median ratios calculated by the department of revenue administration. (Cf. 2018
Request No. 6 and 2019 Request No. 4.)

Board’s Rulings

Based on the evidence and arguments presented and using its judgment and experience,”
the board finds: the assessment in tax year 2018 should be abated to $592,500 based on a market
value finding of $625,000 adjusted by the City’s 94.8% level of assessment; and the assessment
in tax year 2019 should be abated to $577,200, based on a market value finding of $650,000
adjusted by the City’s 88.8% level of assessment. The appeals are therefore granted for the
following reasons.

To obtain property tax abatements under RSA 76:16-a, taxpayers have the burden of
proving by a preponderance of the evidence that they are paying more than their proportional
share of taxes. This burden can be carried by establishing the property at issue is assessed at a
higher percentage of fair market value than the percentage at which property is generally
assessed in the municipality. See Porter v. Town of Sanbornton, 150 N.H. 363, 367-8 (2003).
(Cf. 2018 Request No. 1 and 2019 Request No. 1.)

In these appeals, the Taxpayer has the burden of proving the market value of the Property

was materially less than $687,700, rounded ($651,900 / 0.948) and $734,100, rounded ($651,900

? In arriving at a judgment regarding proportionality, the board applies its learning and experience in taxation, real
estate appraisal and valuation. See RSA 71-B:1; see also RSA 541-A:33, VI. Arriving at a proper assessment is not
an exact science, but a process requiring use of informed judgment and experience. See, e.2., Brickman v. City of
Manchester, 119 N.H. 919, 921 (1979) (use of judgment in selecting valuation methodology and assumptions). This
board, as a quasi-judicial body, must weigh the evidence and apply its judgment in deciding upon a proper
assessment. Paras v. City of Portsmouth, 115 N.H. 63, 68 (1975); see also Petition of Grimm, 138 N.H. 42, 53
(1993) (administrative board may use expertise and experience to evaluate evidence).

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Board Of Aldermen - Minutes - 10/12/2021 - P27

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