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APPEAL OF CLARK HILL FOREST PROD'S, INC.

No. 85-046.

128 N.H. 352 (1986)

APPEAL OF CLARK HILL FOREST PRODUCTS, INC. (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

July 29, 1986.

Attorney(s) appearing for the Case

Castaldo, Hanna & Malmberg P.C., of Concord (Katherine M. Hanna on the brief), by brief for Clark Hill Forest Products, Inc.

Donald C. Koury, of Lebanon, waived brief for the Town of Dorchester.

BROCK, J.

Clark Hill Forest Products, Inc. (the taxpayer) appeals from a decision of the New Hampshire Board of Tax and Land Appeals (the board) denying its request for a partial abatement of the timber yield tax assessed against it by the Town of Dorchester (the town) for timber cut and used for firewood, pallet logs, and pulp. RSA ch. 79 (1970 & Supp. 1985). We reverse and remand with instructions to grant the requested abatement.

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