(Id. 1 34.) Accordingly, the plaintiff asks “[t]nat the [C]ity be ordered to pay plaintiff's
attorney's fees associated with her attempt to obtain discovery of the emails in
question.” (Id. at Prayer 5.)!
met to resolve the discovery dispute. (Id. ] +2.) During this meeting, the City informed
the plaintiff that it expected to produce the responsive emails within 30 days. (Id.) After
not receiving any documents for over two months, the plaintiff filed a motion to compel
on December 9, 2020. (PI.’s Mot. Disc. Sanctions J] 13; see also Court Index #68.) On
THE STATE OF NEW HAMPSHIRE
HILLSBOROUGH, SS. SUPERIOR COURT
SOUTHERN DISTRICT No. 2020-CV-00133
Laurie Ortolano
v.
The City of Nashua
ORDER ON PLAINTIFF’S MOTION FOR DISCOVERY SANCTIONS
Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 18 of 18
15. Taxpayer has not satisfied its burden and an abatement is not warranted.
Denied.
Certification
Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 17 of 18
8. In determining the market value of property, the New Hampshire Supreme Court has
repeatedly found that the purchase price is the best indicator of fair market value. See Appeal of
Lakeshore Estates, 130 N.H. 504, 508 (1988); see also Berthiaume v. City of Nashua, 118 N.H.
646 (1978) and Porrvu v, City of Nashua, 118 N.H. 632 (1978).
Neither granted nor denied.
Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 16 of 18
B. The Tax Year 2019 Requests
l. 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.
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.
Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 14 of 18
3. The Property was assessed for $681,900 for tax year 2018.
Granted.
4, Taxpayer filed an abatement for tax year 2018.
Granted.
5. The City’s Board of Assessors granted an abatement and revised the Property’ tax year
assessment to $651,900.
Granted.
6. The equalization median ratio for tax year 2018 in the City was 94.8%.
Granted.
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:
Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 12 of 18
