Court Opinion

ID: 9758321
Source: CourtListenerOpinion
Date Created: 2023-08-28 23:21:40.572205+00
Date Added: 2024-06-11T07:28:49.391308
License: Public Domain

Kenison, C. J.,
dissenting: The current use taxation statute, RSA ch. 79-A (Supp. 1975), as construed and applied in these cases reaches a result never intended by the legislature. It violates the declaration of public interest mandated by RSA 79-A:l (Supp. 1975) which provides that there shall be “. . . a minimum disturbance of the concept of ad valorem taxation.” I find it difficult to say there is only a minimum disturbance to the tax base of the towns of Croydon, Plainfield and Cornish. Furthermore the findings and conclusions of the board of taxation that the plaintiff’s use of its property “. . . clearly show[s] that hunting and fishing is intended to take precedence-over forestry” are entitled to more weight than they received in considering the primary use of the property as a private hunting and fishing preserve. RSA 79-A: 9 VI (Supp. 1975). See King v. Blue Mountain Forest Ass’n, 100 N.H. 212, 123 A.2d 151 (1956) ; Laws 1895 ch. 258 as amended; RSA 207:45.
Lampeón, J., concurs in this opinion.