Appeal of Cannata

The Cannatas (hereinafter taxpayers) appeal from an order of the board of tax and land appeals pursuant to RSA 76:16-a, V (Supp. 1986). We affirm the board’s ruling.

*400The taxpayers appeal the assessment of four undeveloped lots. The Town of Deerfield has classified all residential lots into five grades, taking into account a variety of factors related to dimension, topography, and soil quality. Each grade, or class, is assigned an assessment value. The town valued all class C lots at $10,000. The town classified the four lots involved in this appeal as class C lots, resulting in a total…