Appeal of Estate of Van Lunen

The petitioner, the estate of Richard Van Lunen, appeals a decision of the New Hampshire Board of Tax and Land A ppeals (board) denying its request for an abatement of a land use change fax on an approved subdivision in Amherst. We affirm in part, reverse in part, and remand.

In 1981, the petitioner’s predecessor in title placed approximately twenty-five acres in current use. See RSA ch. 79-A (1991). In 1995, Van Lunen received approval for an eight-lot subdivision. In the summer of 1995, he began logging, stumping, and excavating the proposed access road and a nearby area reserved for septic…