BLUE MOUNTAIN FOREST ASS'N v. TOWN OF CROYDON

No. 78-296

119 N.H. 202 (1979)

BLUE MOUNTAIN FOREST ASSOCIATION v. TOWN OF CROYDON

Supreme Court of New Hampshire

March 30, 1979


Attorney(s) appearing for the Case

McLane, Graf, Greene, Raulerson & Middleton P.A., of Manchester (Jack B. Middleton orally), for the plaintiff.

Clauson, Struckhoff and Kelly, of Hanover (K. William Clauson orally), for the defendant.

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


DOUGLAS, J.

This case concerns the authority of the current use advisory board (the board), under RSA ch. 79-A (Supp. 1977) to establish mandatory values for the assessment of land classified for current use taxation. Blue Mountain Forest Association (taxpayer) argues that the values established by the board for land classified for current use taxation are mandatory and must be followed by the local assessors. The town of Croydon argues that the local assessors are...

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