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WOODVIEW DEV. CORP. v. TOWN OF PELHAM

No. 2004-607.

152 N.H. 114 (2005)

WOODVIEW DEVELOPMENT CORPORATION v. TOWN OF PELHAM

Supreme Court of New Hampshire.

Opinion Issued: April 11, 2005.

Attorney(s) appearing for the Case

Beaumont & Campbell, P.A., of Salem (Bernard H. Campbell on the brief and orally), for the petitioner.

Soule, Leslie, Kidder, Sayward & Loughman, of Wolfeboro (Barbara F. Loughman on the brief and orally), for the respondent.

Gallagher, Callahan & Gartrell, P.A., of Concord (Donald E. Gartrell on the brief), for the Home Builders and Remodelers Association of New Hampshire, as amicus curiae.

Paul G. Sanderson, staff attorney, of Concord, by brief, for the New Hampshire Municipal Association, as amicus curiae.

Kelly A. Ayotte, attorney general (Anne M. Edwards, associate attorney general, and Stephen G. LaBonte, attorney, on the brief), for the State, as amicus curiae.

GALWAY, J.

The respondent, Town of Pelham (Town), appeals the order of the Superior Court (Groff, J.) reversing the town's denial of the request of the petitioner, Woodview Development Corporation, for an abatement of land use change taxes (LUCT). See RSA 79-A:7 (2003). We reverse.

The parties do not dispute the following facts. The petitioner owns two tracts of land in Pelham, which had been in current use. In April 2002, the petitioner received...

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