Town of Croydon v. Current Use Advisory Board

This appeal arises out of the Town of Croydon’s ongoing challenge to New Hampshire’s current use taxation statute, RSA ch. 79-A (Supp. 1979). In Blue Mountain Forest Ass’n v. Town of Croydon, 117 N.H. 365, 380, 373 A.2d 1313, 1322 (1977), we held that the Blue Mountain Forest Association’s (the Association) property in Croydon qualified for current use taxation as forest land. Thereafter, when the town refused to value the Association’s land in accordance with the current use values established by the current use advisory board (the board), the Association brought a petition to compel the…