Dana Patterson, Inc. v. Town of Merrimack

The plaintiff, Dana Patterson, Inc., appeals a decision of the Superior Court (Pappagianis, J.) granting defendant Town of Merrimack’s motion for summary judgment and upholding the town’s levy of a land use change tax under RSA 79-A:7 (Supp. 1987). We affirm.

*354In 1981 and 1983, the plaintiff purchased three adjoining tracts of land encompassing approximately 65 acres in Merrimack. One of the parcels, which contained about 25 acres, was under current use taxation, RSA ch. 79-A, at the time of purchase. The plaintiff in 1983 consolidated the three tracts as part of a subdivision plan, and…