City of Barre v. Town of Orange

This is an appeal by the Town of Orange from a decision of the board of appraisers. 32 V.S.A. § 4466; 3 V.S.A. § 815(a). The property involved is the City of Barre’s reservoir, located in the Town of Orange. Initially, the town listers appraised this property at $448,476, and this appraisal was upheld by the board of civil authority. 32 V.S.A. § 4404. The taxpayer’s further appeal was heard by the board of appraisers appointed by the commissioner of taxes. See 32 V.S.A. §§ 4461, 4462, 4465, 4467. The board lowered the appraisal to $350,000, but this decision was subsequently reversed because…