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DYKSTRA v. PROPERTY VALUATION & REV. DIV.

No. 90-566.

591 A.2d 63 (1991)

Frank and Ann DYKSTRA v. PROPERTY VALUATION and REVIEW DIVISION.

Supreme Court of Vermont.

March 22, 1991.

Attorney(s) appearing for the Case

Kevin E. Brown of Langrock Sperry & Wool, Middlebury, for plaintiffs-appellants.

Jeffrey L. Amestoy, Atty. Gen., and Jacqueline A. Hughes, Special Asst. Atty. Gen., Montpelier, for defendant-appellee.

Before ALLEN, C.J., and GIBSON, DOOLEY, MORSE, and JOHNSON, JJ.

GIBSON, Justice.

Frank and Ann Dykstra appeal from an order of the State Board of Appraisers directing them to repay to the state $3,354.07 in tax benefits previously received under the Working Farm Tax Abatement Program (WFTAP), 32 V.S.A. §§ 3764-3775. We affirm.

The Dykstras enrolled their 267-acre New Haven farm in WFTAP beginning April 1, 1989, and thereafter leased the property to their son Andrew to operate as a farm. On April 12, 1990 they...

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