BLUE MOUNTAIN FOREST ASS'N v. TOWN OF CROYDON

Nos. 7305, 7463, 7576.

117 N.H. 365 (1977)

BLUE MOUNTAIN FOREST ASSOCIATION v. TOWN OF CROYDON AND TOWN OF PLAINFIELD BLUE MOUNTAIN FOREST ASSOCIATION v. TOWN OF CROYDON, TOWN OF CORNISH, TOWN OF PLAINFIELD BLUE MOUNTAIN FOREST ASSOCIATION v. TOWN OF CORNISH AND TOWN OF PLAINFIELD

Supreme Court of New Hampshire.

May 6, 1977.


Attorney(s) appearing for the Case

McLane, Graf, Greene, Raulerson & Middleton, of Manchester (Mr. Stephen J. Selden by brief and Mr. Jack B. Middleton orally), for the plaintiff.

Hall, Morse, Gallagher & Anderson, of Concord (Mr. G. Wells Anderson and Mr. Charles T. Gallagher orally), for the defendant town of Plainfield.

Gardner & Clauson, of Hanover (Mr. K. William Clauson orally), for the defendant town of Croydon.

Buckley & Zopf, of Claremont (Mr. Robert B. Buckley, Jr. orally), for the defendant town of Cornish.


BOIS, J.

We have before us appeals involving applications by the Blue Mountain Forest Association (the "taxpayer") for current use taxation for the years 1974 and 1975 for its property in the towns of Cornish, Plainfield and Croydon. The issue common to all the appeals is whether the taxpayer's property qualifies for current use taxation as "forest land." The separate appeals also present various procedural issues as to the proper manner of prosecuting an appeal from...

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