DYKMAN, J.
The Town of Eagle, Donald Wilton, John Burton and the Joan Dempsey Family Trust appeal from judgments dismissing their action for a declaratory judgment. Appellants asked the trial court to declare unconstitutional the property valuation and equalization processes used by Harold Christensen, the former assessor of the Town of Palmyra, Fred Matthes and Eugene Miller, Supervisors of Equalization of the Department of Revenue (DOR), Glenn Niere, Chief of the...
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