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IN RE TOWN OF KILLINGTON

No. 02-365.

838 A.2d 98 (2003)

2003 VT 87A

In re TOWN OF KILLINGTON.

Supreme Court of Vermont.

October 24, 2003.

Attorney(s) appearing for the Case

Ellen Mercer Fallon and Abby C. Moskovitz of Langrock Sperry & Wool, LLP, Middlebury, for Appellant.

William H. Sorrell, Attorney General, and Charles L. Merriman, Special Assistant Attorney General, Montpelier, for Appellee.

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

JOHNSON, J.

¶ 1. This appeal arises because the Town of Killington failed to meet a filing deadline to the Valuation Appeal Board when it appealed its property valuation for Act 60 purposes. After its appeal was dismissed, Killington appealed to the Rutland Superior Court, arguing that the Board should have considered, pursuant to V.R.A.P. 4, its eligibility for a filing extension for excusable neglect before dismissing its claim. The superior court agreed with...

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