Vermont § 4404 - Appeals from listers as to grand list

§ 4404. Appeals from listers as to grand list

• (a) Within 14 days after the date of notice thereof, a person aggrieved by the final decision
  of the listers under the provisions of section 4221 of this title may appeal in writing therefrom to the board of civil authority by lodging his or
  her appeal with the town clerk, who shall record the same in the book containing the
  abstract of individual lists. The grounds upon which such appeal is based shall therein
  be briefly set forth. (b) The town clerk forthwith shall call a meeting of the board to hear and determine such
  appeals, which shall be held at such time, not later than 14 days after the last date
  allowed for notice of appeal, and at such place within the town as he or she shall
  designate. Notice of such time and place shall be given by posting a warning therefor
  in three or more public places in such town and by mailing a copy of such warning,
  postage prepaid, to each member of the board, an agent designated by the legislative
  body, the chair of the board of listers, and to all persons so appealing. (c)(1) The board shall meet at the time and place so designated, and on that day and from
  day to day thereafter shall hear and determine such appeals until all questions and
  objections are heard and decided. Each property, the appraisal of which is being appealed,
  shall be inspected by a committee of not less than three members of the board who
  shall report to the board within 30 days from the hearing on the appeal and before
  the final decision pertaining to the property is given. If, after notice, the appellant
  refuses to allow an inspection of the property as required under this subsection,
  including the interior and exterior of any structure on the property, the appeal shall
  be deemed withdrawn. The board shall, within 15 days from the time of the report,
  certify in writing its notice of decision, with reasons, in the premises, and shall
  file the notice with the town clerk who shall thereupon record the same in the book
  wherein the appeal was recorded and forthwith notify the appellant in writing of the
  action of such board by certified mail. If the board does not substantially comply
  with the requirements of this subsection and if the appeal is not withdrawn by filing
  written notice of withdrawal with the board or deemed withdrawn as provided in this
  subsection, the grand list of the appellant for the year for which appeal is being
  made shall remain at the amount set before the appealed change was made by the listers;
  except, if there has been a complete reappraisal, the grand list of the appellant
  for the year for which appeal is being made shall be set at a value that will produce
  a tax liability equal to the tax liability for the preceding year. The town clerk
  shall immediately record the same in the book wherein the appeal was recorded and
  forthwith notify the appellant in writing of the action by certified mail. Thereupon
  the appraisal so determined pursuant to this subsection shall become a part of the
  grand list of the person. (2) During a declared state of emergency under 20 V.S.A. chapter 1, a board of civil authority within a municipality affected by an all-hazards event
  shall not be required to physically inspect any property that is the subject of an
  appeal. If the appellant requests in writing that the property be inspected for purposes
  of the appeal, a member or members of the board shall conduct the inspection through
  electronic means. If the appellant does not facilitate the inspection through electronic
  means, then the appeal shall be deemed withdrawn. (3) As used in this subsection, “electronic means” means the transmittal of video or photographic
  evidence by the appellant at the direction of the board members conducting the inspection. (d) Listers and agents to prosecute and defend suits wherein a town is interested shall
  not be eligible to serve as members of the board while convened to hear and determine
  such appeals nor shall an appellant, the appellant’s servant, agent, or attorney be
  eligible to serve as a member of the board while convened to hear and determine any
  appeals. However, listers and agents to prosecute and defend suits wherein a town
  is interested shall be given the opportunity to defend the appraisals in question. (Amended 1959, No. 58, eff. April 1, 1959; 1961, No. 4; 1963, No. 201; 1973, No. 104, § 2, eff. April 25, 1973; 1983, No. 85, § 10, affecting property tax years beginning on and after April 1, 1984; 1993, No. 49, § 6, eff. May 28, 1993; 1993, No. 117 (Adj. Sess.), § 1, eff. March 24, 1994; 1995, No. 169 (Adj. Sess.), § 12, eff. May 15, 1996; 2019, No. 84 (Adj. Sess.), § 3; 2021, No. 157 (Adj. Sess.), § 9, eff. July 1, 2022.)