John P. Tuohy v. Town of Groton

Summary

The court held that an assessor may use ratio studies and a uniform adjustment factor for a neighborhood during a mass appraisal when the measure is supported by individualized data collection and accepted mass-appraisal standards. The 35 percent adjustment for Groton Long Point was not barred by the governing statutes or regulations and did not establish an illegal or manifestly excessive assessment under the applicable tax-relief statute. The judgment for the town and assessor was affirmed.