City of Barre v. Town of Orange

This is an appeal by the plaintiff, City of Barre, from an order of the Orange Superior Court dismissing plaintiff’s complaint for declaratory judgment.

The City owns approximately 1,250 acres of land in the Town of Orange. In 1971, this property was appraised at $577,500. On appeal to the State Tax Appeal Board, this appraisal was reduced to $218,050. The Town unsuccessfully attempted to appeal that decision. In re City of Barre, 184 Vt. 519, 365 A.2d 519 (1976). Under 32 V.S.A. § 4468 the appraisal set by the Board is normally effective for the year in question and for the two succeeding…