BILLINGS, Justice.
In 1979 plaintiffs-appellees Robert and Adeline Magoon conveyed to the intervenor State of Vermont a parcel of land consisting of 156 acres, more or less. The conveyance reserved to the Magoons for a term of forty years the exclusive use and control of forty-five acres of the parcel on which was situated a cottage and pond. In 1979 and 1980 defendant-appellee Town of Johnson assessed the forty-five acre parcel with pond and cottage to the Magoons...
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