Appeal of Johnson
161 N.H. 419
| N.H. | 2011Background
- Petitioner David H. Johnson owns two Nelson properties: a 6.01 acre house lot and a 0.02 acre lakefront lot; both were assessed together for 2006 and 2007.
- The house lot has no road frontage and is accessed by a private right-of-way over intervening land owned by a third party; a public road lies elsewhere.
- Town assessed land value for both parcels at $530,300 and improvements on the lakefront parcel at $8,200, total $610,400.
- Johnson challenged continued joint assessment, arguing the two tracts are identified by deed as separate and may be sold separately, and are not legally contiguous for aggregation.
- Johnson submitted appraisals valuing the house+associated land at $293,000 and the lakefront lot with its improvements at $100,000, totaling $393,000.
- BTLA accepted the assemblage doctrine, concluding that the two parcels’ highest and best use is as an integrated unit and that synergy between them supports a combined valuation; Johnson’s appeals were denied and the matter was remanded.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether RSA 75:9 prohibits assemblage of non-adjoining parcels for appraisal. | Johnson—non-adjoining parcels must be appraised separately under RSA 75:9. | Town—assemblage permitted where parcels are in common ownership and can be practically joined. | RSA 75:9 requires separate appraisal for non-adjoining parcels; assemblage not allowed. |
| Whether private and public rights-of-way connect the parcels to render them 'adjoining' for RSA 75:9 purposes. | Johnson argues contact via easements does not make parcels adjoining. | Town argues any possible access suffices to treat as adjoining. | Parcels are not in physical contact and do not adjoin for RSA 75:9. |
| Whether Fearon and related authorities permit the Town to aggregate non-adjoining parcels for unitary assessment despite RSA 75:9. | Aggregation improperly discriminates against non-adjoining-lot owners; increases assessment. | Fearon allows consideration of aggregation in some contexts and does not control RSA 75:9 here. | RSA 75:9 prohibits aggregation; Petitioner must be appraised separately; decision reversed. |
Key Cases Cited
- Fearon v. Town of Amherst, 116 N.H. 392 (1976) (mandates separate appraisal when parcels do not adjoin or are separate estates)
- Appeal of Walsh, 156 N.H. 347 (2007) (burden to show BTLA error; standard of review for BTLA decisions)
- Loudon Road Realty Trust, 128 N.H. 624 (1986) (BTLA may aggregate adjoining parcels for unitary assessment; context discussed)
- LLK Trust v. Town of Wolfeboro, 159 N.H. 734 (2010) (flawed methodology may yield disproportionate burden but not suffice alone)
- State v. Bell, 125 N.H. 425 (1984) (constitutional-interpretation principle: specific statute controls over general when in conflict)
- Appeal of Sunapee, 126 N.H. 214 (1985) (proportionality principle in assessments across taxpayer’s properties)
- In the Matter of Heinrich & Curotto, 160 N.H. 650 (2010) (statutory interpretation regarding specific vs general provisions)