Supreme Court of Vermont October 24, 2003, No. 02-365 (In re Town of Killington)

Johnson, J.

¶ 1. This appeal arises because the Town of Killington failed to meet a filing deadline to the Valuation Appeal Board when it appealed its property valuation for Act 60 purposes. After its appeal was dismissed, Killington appealed to the Rutland Superior Court, arguing that the Board should have considered, pursuant to V.R.AP.