Supreme Court rules against Charlestown in land tax case
The state Supreme Court ruled Friday that the state’s open space statute (RSA 79-A) says municipalities can only impose a change in the land use tax when there actually has been a change in the use of the land.
Charlestown placed the three TransCanada parcels under current use tax assessment status as open space land in 2007, the court wrote.
Charlestown petitioned the state Board of Tax and Land Appeals to revoke the current use classification and tax the property at the higher use.
“The language of the statute makes clear that land classified as open space land which is assessed at current use value cannot be assessed differently from the current use value absent a change in use in the land,” the court wrote.