BILLINGS, Justice.
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,
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