APPEAL OF TOWN OF PETERBOROUGH

No. 79-340.

120 N.H. 325 (1980)

APPEAL OF THE TOWN OF PETERBOROUGH (NEW HAMPSHIRE BOARD OF TAXATION).

Supreme Court of New Hampshire.

May 5, 1980.


Attorney(s) appearing for the Case

Blodgett, Makechnie, Runyon & Sweeney, of Peterborough (Walter H. Sweeney orally), for Elizabeth J. B. Moore.

Brighton, Fernald, Taft & Hampsey, of Peterborough (Silas Little III orally), for the town of Peterborough.


KING, J.

This case is an appeal from a decision of the State of New Hampshire Board of Taxation brought pursuant to RSA 76:16-a V (Supp. 1979). At issue is the imposition of the land use change tax, RSA 79-A:7 (Supp. 1979), sought by Elizabeth J. B. Moore on land previously taxed as managed forest land.

Moore is the owner of a parcel of land in Peterborough situated on both sides of the General James Miller Road....

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