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BOILEAU v. CITY OF BURLINGTON

No. 98-100.

730 A.2d 1105 (1999)

Paul BOILEAU v. CITY OF BURLINGTON.

Supreme Court of Vermont.

Motion for Reargument Denied March 16, 1999.

ENTRY ORDER

Plaintiff, the owner and operator of a fishing guide business, appeals the superior court's determination that the City of Burlington had the authority to impose a personal property tax upon his boat's assessed value for a year in which the boat was not physically present in Burlington on April 1, the statutory day of assessment. For the reasons stated in a companion case, Mesa Leasing Ltd. v. City of Burlington, ___ Vt. ___,

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