JOHNSON, J.
Taxpayers appeal a decision by the state appraiser ruling that he did not have authority to rule on the constitutionality of an amendment to 32 V.S.A. § 4404(c), and that taxpayers are not entitled to a refund of property taxes paid in the years 1992-1996. The amendment imposed a retroactive change in § 4404(c) that voided a previous order of this Court. We reverse because the legislature's enactment violates the separation of powers mandated...
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