McMURRAY, Judge.
Upon the valuation and assessment of the taxpayer's personal property for 1976 it filed an appeal to the county board of equalization. That board ruled that the assessment placed upon the property by the board of tax assessors was fair and equitable and held that the value was to remain for the taxable year 1976.
Within 30 days from the date on which the decision of the board of equalization is mailed the taxpayer may appeal to the superior...
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