Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 13 of 18
ADDENDUM A
RESPONSES TO THE
CITY’S REQUEST FOR FINDINGS OF FACT AND RULINGS OF LAW
The City’s “Requests” for tax years 2018 and 2019 are replicated below, in the form
submitted and without any typographical corrections or other changes. The board’s responses
are in bold face. With respect to the Requests, “neither granted nor denied” generally means one
of the following:
a. the Request contained multiple requests for which a consistent response could not be
given;
b. the Request contained words, especially adjectives or adverbs, that made the
request so broad or specific that the request could not be granted or denied;
c. the Request contained matters not in evidence or not sufficiently supported to
grant or deny;
d. the Request was irrelevant; or
e. the Request is specifically addressed in the Decision.
A. The Tax Year 2018 Requests
1, Under Porter v. Sanbornton, 150 N.H. 363 (2003), in an abatement appeal, the
assessment methodology is irrelevant. The only issue is proportionality, i.e. the relevant facts
are: 1) the assessment of taxpayer’s property; 2) the fair market value of the taxpayer’s property;
and, 3) the citywide equalization ratio of assessment to market value as determined by the
Department of Revenue Administration. Id. at 367-368.
Neither granted nor denied.
2. The subject property is a single-family residence located at 41 Berkeley Street, Nashua,
NH, Tax Map 47, Lot 56 (“Property”).
Granted.
