Supreme Court of Vermont June 7, 1977, 268-76 (Town of Barnet v. Palazzi Corp.)

Hill, J.

This is a tax appeal taken by the Town of Barnet pursuant to 32 V.S.A. § 4467 from action of the State Tax Appeal Board substantially reducing the appraised value of

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certain heavy construction equipment owned by the Palazzi Corporation for the tax year 1975.

The appellee, Palazzi Corporation, is a New Hampshire enterprise engaged in the highway construction business.