Appeal of Town of Charlestown

The Town of Charlestown (Town) appeals a decision of the New Hampshire Board of Tax and Land Appeals (BTLA) dismissing its petition for reclassification of current use parcels owned by the taxpayer, TransCanada Hydro Northeast, Inc. (TransCanada). See RSA 79-A:12, II (2012). We affirm.

The record supports the following. In April 2007, TransCanada filed three applications with the Town seeking to have each of three parcels of land it owns in Charlestown receive current use tax assessment status as open space land. See RSA 79-A:5, II (2012). The Town’s selectmen approved the applications and…