BILLINGS, Justice.
This is a tax appeal by the plaintiff-landowner, Bruce A. Corrette, from the 1979 grand list appraisal of the Town of St. Johnsbury. The plaintiff owns real estate on Hospital Drive in St. Johnsbury, Vermont, consisting of two brick office buildings. The Board of Listers determined the fair market value to be $191,430.00. On appeal to the Board of Civil Authority, pursuant to 32 V.S.A. § 4404, no change was made in the valuation. On appeal...
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