Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 15 of 18
11. | The Property was listed for $799,999 on June 4, 2013. See Exhibit A, MLS listing.
Granted.
12. The Taxpayer purchased the Property on January 3, 2014 for $725,000.
Granted.
13. The single-family housing market in Nashua was rising from mid-2013 through at least
2019.
Neither granted nor denied.
14. Taxpayer presented no credible evidence that its purchase price of the Property was not
indicative of fair market value. See Society Hill at Merrimack Condominium Assoc. v. Town of
Merrimack, 139 N.H. 253, 255-256 (1994).
Denied.
15. Taxpayer has not claimed economic hardship or an inability to pay and has not filed for a
tax deferment or any exemption.
Granted.
16. RSA 76:16, I(a) requires Taxpayer show “good cause” for abatement and “good cause” is
not boundless. See Barksdale v. Town of Epsom, 136 N.H. 511, 515 (1992).
Granted.
17. Taxpayer has not satisfied its burden and a further abatement is not warranted.
Denied.
