Appeal of the Town of Peterborough

This case is an appeal from a decision of the State of New Hampshire Board of Taxation brought pursuant to RSA 76:16-a V (Supp. 1979). At issue is the imposition of the land use *327change tax, RSA 79-A:7 (Supp. 1979), sought by Elizabeth J. B. Moore on land previously taxed as managed forest land.

Moore is the owner of a parcel of land in Peterborough situated on both sides of the General James Miller Road. This is a class VI road which is unmaintained, closed and subject to gates and bars. In 1975, Moore placed the parcel into current use as managed forest land. She later sought and obtained…