Appeal of Town of Hollis

This is an appeal by the Town of Hollis under RSA 79-A:9, VI (Supp. 1983) from a decision of the New Hampshire Board of Tax and Land Appeals. The board held that the town should assess the land use change tax authorized by RSA 79-A:7 (Supp. 1983) as of the date the taxpayers began to construct a road to serve a planned subdivision, even though the town’s planning board had not yet approved the taxpayers’ application for local subdivision approval. We affirm.

Before November 1982 the taxpayers’ property in the town of Hollis qualified as “open space land” and its appraisal for the purpose of…