¶ 1. SKOGLUND, J.
Taxpayers Robert and Candice Shaffer appeal pro se from the state appraiser's decision to list their property at $560,800 as of April 1, 2005. They raise numerous arguments, all essentially challenging the appraiser's approach to determining listed value. The Town of Waitsfield cross-appeals, arguing that the appraiser erred in calculating an equalization ratio (ER). We agree that the appraiser erred in calculating an ER, and we therefore reverse...
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