DOOLEY, J.
¶ 1. Following the deregulation of the electrical power markets, the Vermont General Assembly in 1998 and again in 1999 temporarily "froze" the grand list valuation of hydroelectric generating facilities for property tax purposes. The "freeze" set the valuation of these properties at the 1997 values for the tax years 1998, 1999, and 2000. Plaintiff USGen New England, Inc. (USGen), the owner of hydroelectric power plants affected by the freeze—...
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