SOUTER, J.
This is an appeal by the Town of Hollis under RSA 79-A:9, VI (Supp. 1983) from a decision of the New Hampshire Board of Tax and Land Appeals. The board held that the town should assess the land use change tax authorized by RSA 79-A:7 (Supp. 1983) as of the date the taxpayers began to construct a road to serve a planned subdivision, even though the town's planning board had not yet approved the taxpayers' application for local subdivision approval. We affirm...
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