BRODERICK, J.
The petitioner, the estate of Richard Van Lunen, appeals a decision of the New Hampshire Board of Tax and Land Appeals (board) denying its request for an abatement of a land use change tax on an approved subdivision in Amherst. We affirm in part, reverse in part, and remand.
In 1981, the petitioner's predecessor in title placed approximately twenty-five acres in current use. See RSA ch. 79-A (1991). In 1995, Van Lunen received approval...
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