Frost v. Town of Candia

Memorandum Opinion

This case concerns the proper construction of RSAch. 79-A (Supp. 1977), this State’s current-use-taxation statute. A majority of the board of taxation ruled that a “change in use,” RSA79-A:7 II (Supp. 1977), occurs so as to subject land to the land use change tax at the time a subdivision plan is approved rather than when there is an actual change in the use of the land. The town of Candía appealed. We reverse and adopt the reasoning of the dissenting opinion of board member Johnson that the change in use occurs when the actual use changes.

The purpose of RSA ch. 79-A is “to…