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IN RE PROPERTY OF ONE CHURCH STREET

No. 87-480.

565 A.2d 1349 (1989)

In re PROPERTY OF ONE CHURCH STREET CITY OF BURLINGTON.

Supreme Court of Vermont.

August 4, 1989.

Attorney(s) appearing for the Case

Paul, Frank & Collins, Inc., Burlington, for plaintiff-appellant.

John L. Franco, Jr., Asst. City Atty., Burlington, for defendant-appellee.

Jeffrey L. Amestoy, Atty. Gen., and Mary L. Bachman, Asst. Atty. Gen., Montpelier, for intervenor-appellee.

Before ALLEN, C.J., PECK, J., COSTELLO, District Judge (Ret.), and SPRINGER, District Judge (Ret.), Specially Assigned.

ALLEN, Chief Justice.

Taxpayer appeals the entry of its nonresidential property in the grand list at 120 percent of fair market value, pursuant to statutory authorization. Taxpayer is a partnership which owns a six-story brick building located at 1-7 Church Street in Burlington. The building formerly housed the Masonic Temple and was renovated for commercial uses in 1985. In 1986 the Legislature amended the Burlington City...

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