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ALLEN v. TOWN OF WEST WINDSOR

Nos. 03-041, 03-070, 03-071, 03-083 and 03-084.

852 A.2d 627 (2004)

2004 VT 51

Robert ALLEN and Anne Allen, Merle J. Bushkin, John and Adelaide Zabriskie, Robert and Megan Houser and Sean Healey v. TOWN OF WEST WINDSOR.

Supreme Court of Vermont.

May 28, 2004.

Attorney(s) appearing for the Case

Jonathan L. Springer of Law Office of Jonathan L. Springer, P.C., Windsor, for Plaintiffs-Appellees Allen.

Thomas Hayes of Eaton & Hayes, P.C., Woodstock, for Plaintiffs-Appellees Bushkin, Healey, Houser and Zabriskie.

Paul S. Gillies of Tarrant, Marks & Gillies, Montpelier, for Defendant-Appellant.

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

¶ 1. AMESTOY, C.J.

The Town of West Windsor brings this consolidated appeal from the state appraiser in five property tax cases challenging the town's 2001 assessment. The town argues that it properly assessed taxpayers' properties at their fair market value, and that taxpayers have not overcome the presumption of validity its valuation enjoys under our precedents. We affirm.

¶ 2. We begin with the general principles governing property tax assessments...

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