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VALLEE v. STATE

No. 94-575.

678 A.2d 1255 (1996)

Rodolphe J. VALLEE, Elizabeth W. Vallee, Rodolphe M. Vallee and Timothy L. Vallee d/b/a Vallee Farms v. STATE of Vermont.

Supreme Court of Vermont.

Motion for Reargument Denied April 29, 1996.

ENTRY ORDER

Owners of Vallee Farms (sellers) sold a farm enrolled in the Working Farm Tax Abatement Program (WFTAP). They appeal from a decision of the State Board of Appraisers, which assessed the repayment of benefits in the amount of $6,657.60 against sellers because purchasers of the farm did not earn at least one-half of their gross income from farming. We affirm.

Sellers owned and operated a farm enrolled in the WFTAP. Under the program, their...

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