KEYSER, Justice.
In 1970, the plaintiff was the owner of about 55 acres of land in the Town of Stowe located on Vermont Route 100. This property was appraised for tax purposes by the listers at $60,000. for the 1970 tax year. Due notice of the appraisal of the listers was given to the attorney then acting for the plaintiff. Neither the plaintiff nor its said attorney appeared at the listers' grievance hearing to protest the appraisal. And, there was no appeal taken...
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