PECK, Justice.
The City of Burlington appeals a superior court order dismissing taxpayers' de novo appeal under 32 V.S.A. §§ 4461 and 4467. We reverse, vacate the dismissal and enter final judgment.
Burlington performed a city-wide reappraisal in 1985 which resulted in a listing for taxpayers' lakeshore residence at $307,900. Taxpayers appealed first to the board of civil authority, which left their assessment at $307,900 and then to superior court...
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