SKOGLUND, J.
¶ 1. The Vermont Department of Taxes' Division of Property Valuation and Review (PVR) appeals from a superior court decision reversing PVR's determination that part of a parcel of land owned by Peter and Sandra Mollica was no longer eligible to be enrolled in a program designed to give tax breaks to landowners who maintain their property as farm and forest lands. We affirm.
¶ 2. Landowners operate a Christmas tree farm on a 72.6-acre...
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