Greenhalge v. Town of Dunbarton

The sole issue before us is whether the Trial Court (DiClerico, J.) erred when he accepted the recommendation of the Master (Frank B. Clancy, Esq.) and granted summary judgment for the plaintiff, ruling as a matter of law that Christmas trees are not subject to the yield tax under RSA chapter 79. We affirm.

The plaintiff grows fir and spruce trees from seedlings on his property in Dunbarton. Annually he cuts and sells these trees as Christmas trees to individuals and retailers. In November 1978, the plaintiff notified the Town of Dunbarton, as required by RSA 79:10 (Supp. 1979), that he…