GRIFFITH, J.
This is an appeal under RSA ch. 541 from a decision of the board of taxation upholding the refusal of the town of Hopkinton to classify one hundred twenty-seven acres of appellant taxpayers' land as "wild land" in accordance with the provisions of RSA 79-A:2 XIII (Supp. 1975). See N.H. CONST. pt. II, art. 5-B.
RSA 79-A:2 XIII (Supp. 1975) defines "wild land" as follows: "`Wild land' means any unimproved land upon which there are no detrimental...
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