MEMORANDUM OPINION
This case concerns the proper construction of RSA ch. 79-A (Supp. 1977), this State's current-use-taxation statute. A majority of the board of taxation ruled that a "change in use," RSA 79-A:7 II (Supp. 1977), occurs so as to subject land to the land use change tax at the time a subdivision plan is approved rather than when there is an actual change in the use of the land. The town of Candia appealed. We reverse and adopt the reasoning of the...
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