PER CURIAM.
The City of Montpelier [City] owns certain real property situated in the Town of Berlin [Town] consisting of fourteen parcels of land, six of which contain improvements thereon. The Town appraised this property for tax purposes for the fiscal year 1980. It did so by determining the fair market value of each parcel and adding thereto 75% of such value pursuant to 32 V.S.A. § 3659. The City objected to the appraisals and appealed to the board of civil...
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