ALLEN, Chief Justice.
This is an appeal by plaintiffs Caryl and Sallie Adams (taxpayers) from a decision by the State Board of Appraisers (Board) finding the fair market value of taxpayers' property to be $69,300 and its listed value, for tax purposes, to be $63,000. We reverse and remand.
Taxpayers own 150 acres in West Haven on which a two-story stone dwelling, an attached shed, and a small camp are located. In May, 1983, the Town of West Haven's townwide...
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