Maplevale Builders, LLC v. Town of Danville

The respondent, Town of Danville (Town), appeals an order of the Superior Court (.McHugh, J.) abating “land use change tax” (LUCT) assessments issued to the petitioners, Maplevale Builders, LLC (Maplevale), Hoyt Real Estate Trust (Hoyt), and John H. and Maryann Manning, on the basis that the LUCT bills were untimely under RSA 79-A:7 (Supp. 2006) (amended 2009, 2010, 2012). We vacate and remand.

The following facts are supported by the record or are otherwise undisputed. In 2008, Hoyt appeared before the Danville Planning Board (Planning Board) seeking approval of a fifteen-lot residential…