BATCHELDER, J.
This case involves the revocation of the current use tax assessment status of plaintiff's land, and the levying of a land use change tax under RSA 79-A:7. We affirm the superior court's denial of plaintiff's request for abatement.
In 1983, the plaintiff purchased a tract of approximately 1,100 acres of undeveloped land in the town of Henniker from his father, Joseph Foster. The plaintiff's father had acquired approximately 1,433 acres of Henniker...
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