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APPEAL OF CANNATA

No. 86-167.

129 N.H. 399 (1987)

APPEAL OF MICHAEL D. CANNATA, JR. & a. (New Hampshire Board of Tax and Land Appeals)

Supreme Court of New Hampshire.

June 5, 1987.

Attorney(s) appearing for the Case

Daniel D. Crean, of Concord, by brief and orally, for the plaintiffs, Michael D. Cannata, Jr., and Linda J. Cannata.

Grinnell & Bureau, of Derry (David R. Connell on the brief and orally), for the Town of Deerfield.

BATCHELDER, J.

The Cannatas (hereinafter taxpayers) appeal from an order of the board of tax and land appeals pursuant to RSA 76:16-a, V (Supp. 1986). We affirm the board's ruling.

The taxpayers appeal the assessment of four undeveloped lots. The Town of Deerfield has classified all residential lots into five grades, taking into account a variety of factors related to dimension, topography, and soil quality. Each...

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