GREENLAND, N.H. -- The N.H. Supreme Court upheld a Superior Court decision that said the town of Greenland cannot apply a separate tax to golf course holes at the Portsmouth Country Club.

Greenland will lose about $33,000 a year in tax revenue as a result of the ruling, in which the justices said golf course holes are not improvements on the land that is also under a discretionary easement and taxed as open land.