Cited by

See, e.g., Appeal of Lakeshore Estates, 130 N.H. at 508, 543 A.2d at 415; Rollsworth Tri-City Trust v. City of Somersworth, 126 N.H. 333, 335-36, 493 A.2d 462, 464 (1985); Berthiaume v. City of Nashua, 118 N.H. 646, 648, 392 A.2d 143, 144-45 *256 (1978).

Berthiame v. City of Nashua, 118 N.H. 646, 647, 392 A.2d 143, 145 (1978).

Berthiaume v. City of Nashua, 118 N.H. 646, 647, 392 A.2d 143, 144 (1978).

This court has indeed stated that “[t]he sale price of a piece of property is evidence of its value unless the court finds on evidence that there was not a fair market.” Berthiaume v. City of Nashua, 118 N.H. 646, 648, 392 A.2d 143, 144-45 (1978).

Berthiaume v. City of Nashua, 118 N.H. 646, 647, 392 A.2d 143, 144 (1978).

“Plaintiffs have the burden of showing that the assessment placed on the subject property was disproportionately higher in relation to its true value than was the case as to other property in the [town].” Berthiaume v. City of Nashua, 118 N.H. 646, 647, 392 A.2d 143, 144 (1978).

In undertaking city-wide reassessments, appraisers are not prohibited from considering sale price as evidence of fair market value when the property is sold in a fair market See Berthiaume v. City of Nashua, 118 N.H. 646, 648, 392 A.2d 143, 144-45 (1978).

The Bedford Development Company must demonstrate “that the assessment placed on the subject property was disproportionately higher in relation to its true value than was the case as to the other property in the city.” Berthiaume v. City of Nashua, 118 N.H. 646, 647, 392 A.2d 143, 144 (1978).

at 167, 400 A.2d at 42; Berthiaume v. City of Nashua, 118 N.H. 646, 647, 392 A.2d 143, 144 (1978).

Although the sale price of property is quite relevant to the issue of its value, Berthiaume v. City of Nashua, 118 N.H. 646, 392 A.2d 143 (1978), it is but one element to consider in arriving at a just valuation for tax purposes.

Snow v. City of Rochester, 119 N.H. 181, 399 A.2d 972 (1979); Milford Props., Inc. v. Town of Milford, 119 N.H 165, 400 A.2d 41 (1979); Wise Shoe Co., Inc. v. Town of Exeter, 119 N.H. 700, 406 A.2d 720 (1979); Berthiaume v. City of Nashua, 118 N.H. 646, 392 A.2d 143 (1978).

We have recognized that the capitalization method is “an established and well-accepted method for determining the value of income-producing property.” Berthiaume v. City of Nashua, 118 N.H. 646, 647, 392 A.2d 143, 144 (1978).

“Plaintiffs have the burden of showing that the assessment placed on the subject property was disproportionately higher in relation to its true value than was the case as to the other property in the city.’’Berthiaume v. City of Nashua, 118 N.H. 646, 392 A.2d 143, 144 (1978); accord, Amsler v. Town of South Hampton, 117 N.H. 504, 507, 374 A.2d 959, 960 (1977).

“Plaintiffs have the burden of showing that the assessment placed on the subject property was disproportionately higher in relation to its true value than was the case as to the other property in the city.” Berthiaume v. City of Nashua, 118 N.H. 646, 647, 392 A.2d 143, 144 (1978).

Berthiaume v. City of Nashua, 118 N.H. 646, 392 A.2d 143 (1978).

Berthiaume v. City of Nashua, 118 N.H. 646, 392 A.2d 143 (1978); Dartmouth Corp. v. Town of Hanover, 115 N.H. 26, 29, 332 A.2d 390, 392 (1975).