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TOWN OF CROYDON v. CURRENT USE ADVISORY BD.

No. 80-160.

121 N.H. 442 (1981)

TOWN OF CROYDON v. CURRENT USE ADVISORY BOARD.

Supreme Court of New Hampshire.

June 10, 1981.

Attorney(s) appearing for the Case

K. William Clauson, of Hanover, by brief and orally, for the plaintiff.

Gregory H. Smith, attorney general (Andrew R. Grainger, assistant attorney general, on the brief and orally), for the defendant.

GRIMES, C.J.

This appeal arises out of the Town of Croydon's ongoing challenge to New Hampshire's current use taxation statute, RSA ch. 79-A (Supp. 1979). In Blue Mountain Forest Ass'n v. Town of Croydon, 117 N.H. 365, 380, 373 A.2d 1313, 1322 (1977), we held that the Blue Mountain Forest Association's (the Association) property in Croydon qualified for current use taxation as forest land. Thereafter, when the town refused to...

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