Fearon v. Town of Amherst

This is an appeal by the town of Amherst from a decision of the board of taxation which abated the taxes on certain land owned by the plaintiffs. RSA 76:16-a (Supp. 1975). The plaintiffs acquired four contiguous tracts by separate conveyances at different times. The tracts range in size from 11 acres to 122 acres. The town considered two acres of each tract to be a house lot, and assessed this portion at a higher value per acre than the remainder. The board found that the property constituted one tract and contained only one house lot, and it reduced the assessment accordingly. The question…