Appeal of Sawmill Brook Development Co.

This is an appeal by the taxpayer, Sawmill Brook Development Co. (Sawmill or the taxpayer), from a decision of the board of tax and land appeals (board). The taxpayer challenges the methodology used by the Town of Litchfield’s (town) appraiser and accepted by the board in reviewing two change of use tax assessments levied pursuant to RSA 79-A:7, I (Supp. 1986) against the taxpayer. We affirm.

The town levied the assessments on a two-phased development: phase I, a planned 50-lot subdivision consisting of 80.1 acres, and phase II, a planned 93-lot subdivision with a total acreage of 97.63 acres.…