Neun v. Town of Roxbury

Defendant appeals the order of the Washington County Superior Court, which held that plaintiffs three contiguous, separately acquired lots should be assessed as a single parcel. We reverse and remand.

The superior court found the following relevant facts, which are unchallenged on appeal. Plaintiff owns property in the town of Roxbury which he acquired in four separate deeds of conveyance. The property acquired in three of the deeds is at issue. It comprises a timber lot of 80 acres, known as the Bugbee lot, and a 106 acre piece acquired by plaintiff in two deeds, of approximately 95 acres and…