GIBSON, Justice.
Taxpayers appeal from a determination of the State Board of Tax Appeals setting their property in the Town of Leicester grand list at $112,000. We reverse and remand.
Taxpayers' sole issue on appeal is the Board's failure to apply the correct equalization ratio to the fair market value of their seasonal residence on Lake Dunmore. As we have pointed out, a property's listed value should be determined from an equalization ratio calculated as...
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