Supreme Court of New Hampshire December 29, 1978, 78-187 (Frost v. Town of Candia)

Memorandum Opinion

This case concerns the proper construction of RSAch. 79-A (Supp. 1977), this State’s current-use-taxation statute. A majority of the board of taxation ruled that a “change in use,” RSA79-A:7 II (Supp. 1977), occurs so as to subject land to the land use change tax at the time a subdivision plan is approved rather than when there is an actual change in the use of the land.