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TRI-STATE TIMBERLAND CORP. v. TOWN OF CROYDON

No. 78-146. No. 78-147.

119 N.H. 193 (1979)

TRI-STATE TIMBERLAND CORP. AND ATKINSON-DAVIS CORP. v. TOWN OF CROYDON

Supreme Court of New Hampshire.

March 30, 1979.

Attorney(s) appearing for the Case

William Howard Dunn, of Claremont, by brief and orally, for the plaintiffs.

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

Daniel D. Crean, of Concord, for the New Hampshire Municipal Association as amicus curiae.

DOUGLAS, J.

[1, 2] This appeal requires us to determine if the board of taxation is required to remand a case for valuation after the land has been classified as forest land appropriate for current use taxation. Because both the board of taxation and the town are bound by the range of values set by the current use advisory board for forest land, we hold that in this instance it was unnecessary for the board of taxation to remand the case. The Atkinson-Davis Corporation...

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