Cited by
Opinions in New Hampshire that cite Blue Mountain Forest Ass'n v. Town of Croydon, 400 A.2d 55.
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William Bovaird v. New Hampshire Department of Administrative Services
166 N.H. 755
N.H. 2014
Further, “[w]e have held that where a former statute is clarified by amendment, the amendment is strong evidence of the legislative intent concerning the original enactment.” Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205 (1979).
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Scott Anderson & a. v. Executive Director, New Hampshire Retirement System & a.
166 N.H. 752
N.H. 2014
Under those circumstances, the 2012 amendment to RSA 100-A:1, XXXIV is “strong evidence of the legislative intent concerning the original enactment.” Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205 (1979).
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Maplevale Builders, LLC v. Town of Danville
70 A.3d 427
N.H. 2013
Recreation Corp., 155 N.H. 289, 293 (2007) (quotation omitted); see also Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205 (1979).
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Cecere v. Loon Mountain Recreation Corp.
923 A.2d 198
N.H. 2007
Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205 (1979).
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Explained
Portsmouth Country Club v. Town of Greenland
883 A.2d 298
N.H. 2005
As we explained in Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 203 (1979), the current use statute promotes these objectives by directing that certain land be valued for taxation purposes at its current, rather than its highest and best, use.
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Nash Family Investment Properties v. Town of Hudson
786 A.2d 825
N.H. 2001
In 1968, the constitution was amended to allow the legislature to “depart from the ad, valorem system of taxation.” Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 203 (1979).
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Rall v. Town of Belmont
635 A.2d 1368
N.H. 1993
for the purpose of stopping proposed projects or developments while an application is under consideration.” Laws 1991, 331:4 (noting that 1991 amendment is consistent with original statutory intent behind paragraph V); cf. Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205, 400 A.2d 55, 57 (1979) (amendment clarifying former statute is strong evidence of legislature’s original intent).
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Appeal of Derry Education Ass'n
635 A.2d 465
N.H. 1993
of Portsmouth Teachers, 134 N.H. 642, 648, 597 A.2d 1063, 1067 (1991), considered in the context of the statute as a whole, Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 204, 400 A.2d 55, 57 (1979).
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Suburban Realty, Inc. v. Albin
559 A.2d 1332
N.H. 1989
RSA 541-A:7; Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205, 400 A.2d 55, 57 (1979).
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Appeal of New Hampshire Catholic Charities
546 A.2d 1085
N.H. 1988
All of the sections of a statute must be construed together, Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 204, 400 A.2d 55, 57 (1979), and “not viewed separately in isolation,” Arsenault v. Keene, 104 N.H. 356, 358, 187 A.2d 60, 62 (1962).
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Appeal of Sawmill Brook Development Co.
529 A.2d 902
N.H. 1987
ng the provisions of RSA 76:2, such assessed value shall be determined as of the actual date of the change in land use if such date is not April first.” The “full and true value” of the land in question is that which 'represents its “‘“best and highest use.’”” Steele v. Town of Allenstown, 124 N.H. 487, 490, 471 A.2d 1179, 1181 (1984) (quoting Blue Mountain Forest Association v. Town of Croydon, 119 N.H. 202, 203, 400 A.2d 55, 56 (1979)).
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Samaha v. Grafton County
493 A.2d 1207
N.H. 1985
Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205, 400 A.2d 55, 57 (1979).
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Cagan's, Inc. v. New Hampshire Department of Revenue Administration
490 A.2d 1354
N.H. 1985
Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205, 400 A.2d 55, 57 (1979).
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Albee v. Wolfeboro Railroad
489 A.2d 148
N.H. 1985
“[W]here a former statute is clarified by amendment, the amendment is strong evidence of the legislative intent concerning the original enactment.” Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205, 400 A.2d 55, 57 (1979).
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Supervisory Union 29 v. New Hampshire Department of Education
480 A.2d 46
N.H. 1984
Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 205, 400 A.2d 55, 57 (1979) (where a former statute is clarified by amendment, the amendment is strong evidence of the legislative intent concerning the original enactment).
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Steele v. Town of Allenstown
471 A.2d 1179
N.H. 1984
RSA 75:1 (Supp. 1983) provides that all taxable property shall be appraised at “its full and true value.” This court has held that property is to be valued at its “‘best and highest use.’” 590 Realty Co., Ltd. v. City of Keene, supra at 285, 444 A.2d at 536 (quoting Blue Mountain Forest Association v. Town of Croydon, 119 N.H. 202, 203, 400 A.2d 55, 56 (1979)).
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Bilodeau v. Antal
455 A.2d 1037
N.H. 1983
Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 204, 400 A.2d 55, 57 (1979); Arthur Lessard & Sons v. Kakides, 116 N.H. 50, 51, 351 A.2d 61, 62 (1976).
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590 Realty Co., Ltd. v. City of Keene
444 A.2d 535
N.H. 1982
Property is to be valued at its “best and highest use.” See Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 203, 400 A.2d 55, 56 (1979); New England Power Co. v. Littleton, 114 N.H. at 597-98, 326 A.2d at 700.
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In Re Heather D.
431 A.2d 789
N.H. 1981
Because the statute expressly provides for the legal representation of indigent parents, we conclude that, although not specifically enunciated, the entire chapter, when read as a whole, see State Employees’ Ass’n v. Cheney, 119 N.H. 822, 826, 409 A.2d 775, 777 (1979); Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 204, 400 A.2d 55, 57 (1979), contemplates the inclusion of attorney’s fees within the term “expenses.” Accordingly, the town in which the child resided at the time the p
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Town of Croydon v. Current Use Advisory Board
431 A.2d 126
N.H. 1981
Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 204-05, 400 A.2d 55, 57 (1979).
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Appeal of Anderson
422 A.2d 1043
N.H. 1980
Blue Mountain Forest Ass’n v. Town of *753 Croydon, 119 N.H. 202, 400 A.2d 55 (1979).
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Manchester Airport Authority v. Romano
412 A.2d 1020
N.H. 1980
Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 400 A.2d 55 (1979); 59 Am.
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City of Concord v. Public Employee Labor Relations Board
407 A.2d 363
N.H. 1979
Blue Mountain Forest Association v. Town of Croydon, 119 N.H. 202, 204, 400 A.2d 55, 57 (1979) (statute must be read as a whole).
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Tri-State Timberland Corp. v. Town of Croydon
400 A.2d 58
N.H. 1979
Blue Mountain Forest Ass’n v. Town of Croydon, 119 N.H. 202, 400 A.2d 55 (1979).