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SHETLAND PROPERTIES, INC. v. TOWN OF POULTNEY

No. 258-81.

484 A.2d 929 (1984)

SHETLAND PROPERTIES, INC. v. TOWN OF POULTNEY.

Supreme Court of Vermont.

October 26, 1984.

Attorney(s) appearing for the Case

Edward L. Winpenny of DeBonis & Wright, P.C., Poultney, for plaintiff-appellant.

Williams, Williams & Vreeland, P.C., Poultney, for defendant-appellee.

Before BILLINGS, C.J., and HILL, UNDERWOOD, PECK and GIBSON, JJ.

UNDERWOOD, Justice.

On April 1, 1978, the listers appraised plaintiff's 270-acre parcel of undeveloped land, located on State Highway No. 6 in the Town of Poultney, at $111,000. Plaintiff, aggrieved by the listers' appraisal, ultimately appealed it to the Vermont Board of Appraisers (Board), which reduced it to $94,500. When the appraisal of real estate is so fixed, it becomes the basis for the grand list of the taxpayer...

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