The appellant, Mt. Mansfield Television, Inc., filed an inventory with the Board of Listers of the Town of Stowe for 1977 which reported personal property having a fair market value of $87,346.00. The Board increased the valuation to $300,000.00. An appeal by the taxpayer to the Board of Civil Authority resulted in a reduction of that value to $150,000.00. The taxpayer then appealed to the Director of the Division...
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