Legal Opinion
Breault v. Town of Jericho
Supreme Court of Vermont
Decided January 11, 1991No. 88-172PublishedCited by 8 opinions
1Opinion of the CourtDooley, J.
The Town of Jericho appeals from a decision of the State Board of Appraisers (Board) reducing the listed value of taxpayers’ residence in Jericho because of “economic obsolescence.” We affirm.
Taxpayers’ property is located on one acre of land on a paved road. The Town listers had appraised the land at $27,049 and the house at $70,250. Upon the taxpayers’ appeal to the board of civil authority (BCA), the value of the improvements was increased, bringing the total valuation to $98,700. Taxpayers appealed to the Board, which at first found an even higher total valuation than the BCA, but arrived…
2Cases cited9 opinions
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- State of Vermont Department of Taxes v. Tri-State Industrial Laundries, Inc.Supreme Court of Vermont · 1980
- Coty v. Ramsey Associates, Inc.Supreme Court of Vermont · 1988
- Sondergeld v. Town of HubbardtonSupreme Court of Vermont · 1988
- Foxboro Associates v. Board of AssessorsMassachusetts Supreme Judicial Court · 1982
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3Cited by8 opinions
- Fire Insurance Exchange v. Superior CourtCalifornia Court of Appeal · 2004
- Town of Killington v. Department of TaxesSupreme Court of Vermont · 2003
- Lake Morey Inn Golf Resort, Ltd. Partnership v. Town of FairleeSupreme Court of Vermont · 1997
- Woolen Mill Associates v. City of WinooskiSupreme Court of Vermont · 1994
- Barrett v. Town of WarrenSupreme Court of Vermont · 2005
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