SMITH, Justice.
Appellees are the owners of a gas station located on a one-acre plot of land situated on U.S. Route 7 in the Town of Middlebury. The town, appellant here, underwent a complete re-appraisal of all its real property for the tax year beginning April 1, 1974. As a result thereof, the appraised valuation of appellees' property was raised from $32,000.00 to $86,100.00. Appellees brought their grievance with this new figure to the board of listers. No change...
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