Manganelli v. Town of Proctor

Plaintiff appeals from a decision of the State Board of Appraisers setting the appraisal of real estate owned by him in the Town of Proctor at $28,500.

After an unsuccessful appeal to the Town of Proctor Board of Civil Authority, plaintiff, who resides out of state, appealed the 1981 grand list appraisal of his property to the State Board of Appraisers (Board). Plaintiff did not attend the hearing before the Board; instead, he submitted a written “argument” stating the grounds of his appeal, which was accepted by the Board. Plaintiff claimed that the 1981 appraisal exceeded the property’s fair…