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MAPLEVALE BUILDERS, LLC & A. v. TOWN OF DANVILLE

No. 2012-485.

70 A.3d 427 (2013)

165 N.H. 99

MAPLEVALE BUILDERS, LLC & A. v. TOWN OF DANVILLE.

Supreme Court of New Hampshire.

Opinion Issued: June 5, 2013.

Attorney(s) appearing for the Case

Sumner F. Kalman, Attorney at Law, P.C., of Plaistow ( Thea S. Valvanis and Sumner F. Kalman on the brief, and Mr. Kalman orally), for the petitioners.

Donahue, Tucker & Ciandella, PLLC, of Exeter ( Robert M. Derosier and John J. Ratigan on the brief, and Mr. Derosier orally), for the respondent.

Paul G. Sanderson, of Concord, by brief, for the NH Local Government Center, as amicus curiae.

CONBOY, J.

The respondent, Town of Danville (Town), appeals an order of the Superior Court (McHugh, J.) abating "land use change tax" (LUCT) assessments issued to the petitioners, Maplevale Builders, LLC (Maplevale), Hoyt Real Estate Trust (Hoyt), and John H. and Maryann Manning, on the basis that the LUCT bills were untimely under RSA 79-A:7 (Supp. 2006) (amended 2009, 2010, 2012). We vacate and remand.

The following facts are supported by the record...

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