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LAKE MOREY INN GOLF RESORT v. TOWN OF FAIRLEE

No. 96-435.

704 A.2d 785 (1997)

LAKE MOREY INN GOLF RESORT, Limited Partnership, v. TOWN OF FAIRLEE.

Supreme Court of Vermont.

November 7, 1997.

Attorney(s) appearing for the Case

Elizabeth A. Glynn of Ryan Smith & Carbine, Ltd., Rutland, for plaintiff-appellee.

David A. Otterman of Otterman and Allen, P.C., Barre, for defendant-appellant.

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

GIBSON, Justice.

The Town of Fairlee appeals a State Board of Appraisers decision that valued a 164-room resort and conference center, owned by the Lake Morey Inn Golf Resort, at $3,275,000. The Town contends that (1) the market data approach is the best method to determine the value of the property, and the Board erred in rejecting the Town's comparables; (2) the Board improperly relied on the cost approach as the sole method to value the property; and (3) the Board...

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