SHANGRAW, Justice.
The town of Pownal listed the real property of the Taconic Racing and Breeding Association, Inc., in its grand list at a tax base figure of $700,000. This represented 12½% of the actual value placed on the property by the listers. The racing association went before the local board of civil authority for relief, and, failing there, asked for a review by a county board of tax appraisers, by filing an appropriate notice with the commissioner of...
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