Blue Mountain Forest Ass'n v. Town of Croydon

We have before us appeals involving applications by the Blue Mountain Forest Association (the “taxpayer”) for current use taxation for the years 1974 and 1975 for its property in the towns of Cornish, Plainfield and Croydon. The issue common to all the appeals is whether the taxpayer’s property qualifies for current use taxation as “forest land.” The separate appeals also present various procedural issues as to the proper manner of prosecuting an appeal from a decision of the board of taxation (the “board”). Our first task is to attempt to bring order to the procedures out of which these…