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TOWN OF HARTFORD v. COMMISSIONER OF TAXES

No. 117-77.

382 A.2d 202 (1977)

TOWN OF HARTFORD v. COMMISSIONER OF TAXES.

Supreme Court of Vermont.

December 6, 1977.

Attorney(s) appearing for the Case

Paterson, Gibson, Noble & Brownell, Montpelier, for plaintiff.

M. Jerome Diamond, Atty. Gen., and Richard J. King, Asst. Atty. Gen., Montpelier, for defendant.

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

BARNEY, Chief Justice:

Under the provisions of 16 V.S.A. § 3458a, the commissioner determined the aggregate fair market value of all taxable property in the plaintiff town. That town disputed the redetermination as to the property of the New England Power Company and appealed to the Windsor Superior Court. That court affirmed the commissioner's appraisal.

The issue raised related to the effect of a decree of the Windsor County Court of Chancery in 1971...

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