Foster v. Town of Henniker

This case involves the revocation of the current use tax assessment status of plaintiff’s land, and the levying of a land use change tax under RSA 79-A:7. We affirm the superior court’s denial of plaintiff’s request for abatement.

In 1983, the plaintiff purchased a tract of approximately 1,100 acres of undeveloped land in the town of Henniker from his father, Joseph Foster. The plaintiff’s father had acquired approximately 1,433 acres of Henniker land in 1979, of which the land in question is a part. The plaintiff’s father testified that:

“Well, we acquired it originally for a long term…