ALLEN, Chief Justice.
The Town of Grand Isle appeals from a decision of the State Board of Appraisers, which concluded that taxpayers' four parcels should be assessed as a single parcel. We reverse and remand.
Taxpayers' property consists of four parcels of land totaling nearly 395 acres, all used in the family farming business. The parcel known as the "home place" contains 206.27 acres and 295 feet of lakefront on a channel of Lake Champlain. None of the...
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