Cited by

3 See Paras v. Portsmouth, 115 N.H. 63, 67-68 (1975) (holding that “all relevant factors to property value should be considered”); Snow v. Sanbornton, 102 N.H. 11, 13 (1959) (holding that valuation of property by tax assessors is competent evidence in tax abatement cases).

Moreover, although the mother is correct that self-represented parties are bound by the same rules that govern parties represented by counsel, see In the Matter of Birmingham & Birmingham, 154 N.H. 51, 56 (2006), parties represented by counsel are generally bound by their attorneys’ actions, see Paras v. Portsmouth, 115 N.H. 63, 67 (1975).

Representation of a client by an attorney is based upon the law of agency.

What weight the board applied to the evidence before it is “a matter of reasoned discretion in the fact-finding process[,] [a]nd as a matter of logic, decision-making always necessitates relying more on some information than on other.” Paras v. Portsmouth, 115 N.H. 63, 68, 335 A.2d 304, 308 (1975).

In these matters, “[judgment is the touchstone,” id., and the board has broad discretion in assessing “conflicting evidence, its credibility, and the weight to be given the various portions thereof.” Paras v. Portsmouth, 115 N.H. 63, 68, 335 A.2d 304, 308 (1975).

The master’s finding that the federal subsidies should not be considered is inconsistent with the well-established rule that “all relevant factors to property value should be considered when making an appraisal in order to arrive at a just result.” Paras v. Portsmouth, 115 N.H. 63, 67-68, 335 A.2d 304, 308 (1975).

In this case, the parties agreed to compute fair market value as reproduction cost less depreciation, see Stevens v. Lebanon, *286 122 N.H. at 31-32, 440 A.2d at 453, a method of valuation which we have recognized as valid.

Garland & LaChance Const. Co. v. City of Keene, 117 N.H. 920, 921, 379 A.2d 1259, 1260 (1977); Paras v. Portsmouth, 115 N.H. 63, 67, 335 A.2d 304, 308 (1975).

By the same token, however, justice requires that a taxpayer or town be afforded a reasonable opportunity to meet that evidence.

After considering each of the factors set out above, we conclude that justice requires that the board reveal to the protesting banks the evidence obtained through its investigation and upon which it will act in order that such banks may have an opportunity to challenge that evidence.

The statutes of the State are silent about the methods to be used in the valuation of property for taxes, and this court therefore permits considerable leeway.

Demoulas v. Town of Salem, 116 N.H. 775, 780, 367 A.2d 588, 592 (1976); Paras v. City of Portsmouth, 115 N.H. 63, 67-68, 335 A.2d 304, 307-08 (1975).

Co, of N.H. v. Town of Ashland, 117 N.H. 635, 638, 377 A.2d 124, 125 (1977); Paras v. City of Portsmouth, 115 N.H. 63, 335 A.2d 304 (1975).

L. Rev. 269), fairness in trial practice demands that the opposing party have an opportunity to dispute it.” State v. Duranleau, 99 N.H. 30, 32, 104 A.2d 519, 521 (1954); accord, Paras v. City of Portsmouth, 115 N.H. 63, 335 A.2d 304 (1975); State v. Miller, 102 N.H. 260, 154 A.2d 699 (1959).

Sample Book Co. v. Board of Taxation supra, or by reason of negotiations with the selectmen, Missionaries of LaSallette Corp. v. Town of Enfield, 116 N.H. 274, 356 A.2d 667 (1976), or through an attorney’s negligence, Paras v. City of Portsmouth, 115 N.H. 63, 335 A.2d 304 (1975).

Paras v. Portsmouth, 115 N.H. 63, 335 A.2d 304 (1975), and cases cited therein.

The board considered the conflicting evidence and gave weight to various portions thereof.

Paras v. Portsmouth, 115 N.H. 63, 335 A.2d 304 (1975); Amoskeag Mfg.

In Paras v. Portsmouth, 115 N.H. 53, 335 A.2d 304 (1975), the board of taxation ordered a partial abatement, reheard the case months later and affirmed its earlier decision.

Paras v. Portsmouth, 115 N.H. 63, 66-67, 335 A.2d 304, 307 (1975); Missionaries of La Salette Corp. v. Town of Enfield, 116 N.H. 274, 356 A.2d 667 (1976).

Findings of fact and rulings were made- by the board in the recent case of Dartmouth Corp. of Alpha Delta & a. v. Hanover, 115 N.H. 26, 332 A.2d 390 (1975), and in Paras v. Portsmouth, 115 N.H. 63, 335 A.2d 304 (1975).