IN RE MONTPELIER & BARRE RAILROAD CORPORATION

No. 204-75.

369 A.2d 1379 (1977)

In re MONTPELIER & BARRE RAILROAD CORPORATION.

Supreme Court of Vermont.

February 1, 1977.


Attorney(s) appearing for the Case

M. Jerome Diamond, Atty. Gen., James E. Hirsch, Asst. Atty. Gen., Montpelier and Charles E. Goldkamp, Deputy Commissioner of Taxes, Montpelier (On the Brief), for plaintiff.

David L. Cleary and Gary D. McQuesten, of Richard E. Davis Associates, Inc., Barre, for defendant.

Before BARNEY, C. J., and DALEY, LARROW, BILLINGS and HILL, JJ.


BARNEY, Chief Justice.

This is a tax appeal. It was taken to the superior court from an assessment by the State under 32 V.S.A. § 8281. That court found the value of the railroad's equipment, for tax purposes, to be $90,952.00; the 21.94 miles of track and ties were assessed at $243,719.00; the real estate in Barre, Montpelier, and Berlin were found to be worth $428,655.00. In its order the court rounded off this total to $763,000.00. The various amounts arrived...

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