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DANA PATTERSON, INC. v. TOWN OF MERRIMACK

No. 87-097.

130 N.H. 353 (1988)

DANA PATTERSON, INC. v. TOWN OF MERRIMACK

Supreme Court of New Hampshire.

March 10, 1988.

Attorney(s) appearing for the Case

Gregory E. Michael P.A., of Merrimack (Gregory E. Michael on the brief and orally), for the plaintiff.

Bossie, Kelly & Hodes P.A., of Manchester (Robert F. Bossie on the brief and orally), for the defendant.

BATCHELDER, J.

The plaintiff, Dana Patterson, Inc., appeals a decision of the Superior Court (Pappagianis, J.) granting defendant Town of Merrimack's motion for summary judgment and upholding the town's levy of a land use change tax under RSA 79-A:7 (Supp. 1987). We affirm.

In 1981 and 1983, the plaintiff purchased three adjoining tracts of land encompassing approximately 65 acres in Merrimack. One of the parcels...

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