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BARRETT/CANFIELD, LLC v. CITY OF RUTLAND

No. 98-475.

762 A.2d 823 (2000)

BARRETT/CANFIELD, LLC v. CITY OF RUTLAND.

Supreme Court of Vermont.

September 1, 2000.

Attorney(s) appearing for the Case

John M. Ruggiero of Ruggiero Associates, Rutland, for Plaintiff-Appellant.

Christopher P. Sullivan, City Attorney, and Henry C. Brislin, Assistant City Attorney, Rutland, for Defendant-Appellee.

Present: AMESTOY, C.J., DOOLEY, MORSE, JOHNSON and SKOGLUND, JJ.

JOHNSON, J.

Taxpayer Barrett/Canfield, LLC, appeals a decision on the tax assessment of its property in the City of Rutland. The property was formerly owned by Tambrands, Inc., and consisted of 27.75 acres including a 217,000 square-foot industrial building. On May 30, 1997, taxpayer purchased 9.7 acres including the industrial building for $1,763,650. The City subsequently assessed the value of taxpayer's property at $4,598,000. The trial court found that, because...

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