GIBSON, Justice.
Taxpayers Lawrence and Clara Little-field appeal from a decision of the Vermont State Board of Appraisers (Board) with respect to their property in Brighton. We reverse and remand.
Taxpayers own a house and 12.1 acres of land in the Town of Brighton (Town). Their property was assessed by the listers for the 1987 grand list at $46,635, representing a listed value of $12,682 for the land, $26,912 for the house, and $7,041 for other buildings...
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