DOOLEY, J.
¶ 1. Taxpayer, Vanderminden, a Family Limited Partnership, owns a contiguous piece of property located in the adjoining Towns of Poultney and Wells. This appeal concerns the portion of the property in the Town of Wells. The state appraiser affirmed the Town's valuation of this parcel at $122,000. On appeal, taxpayer argues that the state appraiser erred in: (1) failing to provide a sufficient explanation for the decision and accepting the Town's valuation...
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