Villeneuve v. Town of Waterville

This is an appeal by the plaintiffs-taxpayers from a decision of the Lamoille Superior Court setting the fair market value of five woodlots owned by the plaintiffs on the 1978 grand list at $100.00 per acre, a substantial increase over the fair market value in 1977. The superior court sustained the listers’ and board of civil authority’s appraisals as to three of the lots. But it reduced two lots known as the Hyman Lots to the 1977 appraisal because of the listers’ failure to comply with the requirements of 32 V.S.A. § 4404 (c). On appeal here we are only concerned with the three woodlots…