“LUCT appeal” means an RSA 79-A:10 appeal of a land use change tax assessed under RSA 79-A:7.

Source. #7152, eff 12-10-99 (formerly Tax 101.27); ss by 8985, eff 9-24-07 (from Tax 102.30); ss by #10623, eff 6-26-14 (from Tax 102.32); ss by 13686, eff 7-19-23