Shetland Properties, Inc. v. Town of Poultney

On April 1, 1978, the listers appraised plaintiff’s 270-acre parcel of undeveloped land, located on State Highway No. 6 in the Town of Poultney, at $111,000. Plaintiff, aggrieved by the listers’ appraisal, ultimately appealed it to the Vermont Board of Appraisers (Board), which reduced it to $94,500. When the appraisal of real estate is so fixed, it becomes the basis for the grand list of the taxpayer for the year in which the appeal was taken, and for the two next ensuing years, unless in the ensuing two years the taxpayer’s property is materially altered, changed or damaged, or the town in…