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OPINION OF THE JUSTICES (CURRENT USE REIMBURSEMENT PROGRAM)

No. 93-155

137 N.H. 270 (1993)

OPINION OF THE JUSTICES (Current Use Reimbursement Program)

Supreme Court of New Hampshire.

June 14, 1993.

Attorney(s) appearing for the Case

Charles Niebling, of Concord, filed a memorandum on behalf of the New Hampshire Timberland Owners Association.

David Harrigan, of Concord, filed a memorandum on behalf of the Society for the Protection of New Hampshire Forests.

H. Bernard Waugh, Jr., of Concord, filed a memorandum on behalf of the New Hampshire Municipal Association, in support of negative answers to the questions presented.

The following Resolution No. 20, as amended, requesting an opinion of the justices, was adopted by the house on March 11, 1993, and filed with the supreme court on March 16, 1993:

"Whereas, there is pending in the House, HB 570-FN-LOCAL, `An act imposing a land use change penalty assessment for land which changes use more than once in a 10-year period and distributing continually appropriated penalty assessments to municipalities which have large acreages of land...

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