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TOWN OF KILLINGTON v. DEPARTMENT OF TAXES

No. 02-433.

838 A.2d 91 (2003)

2003 VT 88

TOWN OF KILLINGTON v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

October 24, 2003.

Attorney(s) appearing for the Case

Mark L. Sperry, Kevin E. Brown, and F. Rendol Barlow of Langrock Sperry & Wool, LLP, Burlington, for Plaintiff-Appellee.

William H. Sorrell, Attorney General, and Charles L. Merriman, Special Assistant Attorney General, Montpelier, for Defendant-Appellant.

Robert S. DiPalma of Paul, Frank & Collins, Burlington, for Appellees/Cross-Appellants Adams, Brown, Josselyn, Kilburn and Woodward.

Brian P. Monaghan, Montpelier, for Amicus Curiae Vermont League of Cities and Towns.

Present: AMESTOY, C.J., JOHNSON and SKOGLUND, JJ., and ALLEN, C.J. (Ret.) and GIBSON, J. (Ret.), Specially Assigned.

SKOGLUND, J.

¶ 1. The State of Vermont appeals a superior court decision striking down as "arbitrary and capricious" the methodology it used to determine the Town of Killington's statewide school property tax under the Equal Educational Opportunity Act (Act 60), and ordering the Commissioner of Taxes to recalculate the Act 60 tax for Killington. Appellee Town of Killington cross-appeals the court's limited remedy, arguing that the court should have ordered the...

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