HARRIS v. TOWN OF WALTHAM

No. 90-328.

613 A.2d 696 (1992)

Martin S. and Carolyn HARRIS v. TOWN OF WALTHAM.

Supreme Court of Vermont.

May 22, 1992.


Attorney(s) appearing for the Case

John B. Kassel and David W.M. Conard of Miller, Eggleston & Rosenberg, Ltd., Burlington, for plaintiffs-appellants.

Andrew Jackson, Middlebury, for defendant-appellee.

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


DOOLEY, Justice.

Taxpayers, Martin and Carolyn Harris, appeal from a decision of the State Board of Appraisers setting the value of their residence and surrounding land in the Town of Waltham for 1989 at $155,400. We affirm.

The Town assessed the taxpayers' residence, outbuildings, and 130 acres at $98,-738 in 1988. In 1989, the Town conducted a reappraisal because assessed values of land and buildings within the Town were substantially below fair market values...

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