CRAWFORD, J.
¶ 1. The Town of Monkton brings this consolidated appeal from decisions of the state appraiser in three property tax cases challenging the Town's 2011 assessment. The state appraiser ruled that the Town had treated taxpayers inequitably by adding additional "home-site values" to undeveloped parcels that are subject to a permitted and recorded subdivision plan. The Town does not add this additional element of appraised value to other undeveloped parcels...
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