NHCaseLaw.com

The plaintiff files this appeal claiming the Town of Farmington unconstitutionally imposed a land use change tax on the value of "earth" as if it were real estate contrary to Part 1, Article 28 of the New Hampshire Constitution and RSA 72-B. As a result, it seeks an order from this court setting aside the $35,000 Land Use Change Tax levied on the plaintiff's property. The defendant objects claiming the abatement request was untimely.