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VERMONT ELEC. POWER v. TOWN OF CAVENDISH

No. 91-003.

611 A.2d 389 (1992)

VERMONT ELECTRIC POWER COMPANY, INC. v. TOWN OF CAVENDISH.

Supreme Court of Vermont.

Motion for Reargument Denied May 1, 1992.

Attorney(s) appearing for the Case

Thomas N. Wies, Rutland, and Markus Brakhan (on the brief), Burlington, for plaintiff-appellee.

Stephen C. Walke, Jr. and Ralph W. Howe III of Paterson & Walke, P.C., Montpelier, for defendant-appellant.

Deborah L. Markowitz, Montpelier, for amicus curiae Vermont League of Cities and Towns.

Before ALLEN, C.J., and GIBSON, DOOLEY and MORSE, JJ.

ALLEN, Chief Justice.

The Town of Cavendish appeals from a decision by the State Board of Appraisers (Board) applying the Town's average equalization ratio to Vermont Electric Power Company (VELCO) property. We affirm the decision and reject the Town's contention that VELCO's property should be listed at one hundred percent of fair market value.

VELCO owns property in Cavendish consisting of land, high-voltage transmission lines, substations, poles, and related...

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