§ 92 - Appropriations - Vermont Statutes

§ 3-92. Board of tax appeals to hear appeals; deadline for hearings; manner of conducting; possible board of civil authority review

Said board of tax appeals shall meet, hear and determine all appeals in the manner set forth below, notwithstanding 32 V.S.A. § 4404. All such appeals shall be heard and determined no later than December 31 of that year. Hearings and inspections of the property shall be conducted by the entire panel as described below. The city assessor shall have the right to request and the board shall have the right to issue a subpoena for all records of the taxpayer which are material to a determination of the appeal. Such records shall be regarded as confidential, shall not be further distributed, and shall be utilized only for the purpose of deciding the appeal; provided that no subpoena shall issue unless and until a taxpayer has appealed to the board of tax appeals. If the taxpayer fails to provide requested records in response to a subpoena properly issued hereunder or refuses to allow an inspection of his or her property, the appeal shall be deemed withdrawn or dismissed and no further appeal shall be available to such taxpayer. Said board shall hear and decide appeals by three (3) member hearing panels, the membership of such panels to be rotated on a periodic basis. At least two of the three (3) members of the hearing panel must join in the decision in order for it to be valid. Either a taxpayer or the city assessor aggrieved by the decision of the board of tax appeals may, within ten (10) days of the date of such decision, file a request for review thereof by the board of civil authority. A taxpayer or the city assessor may, alternatively, file an appeal of a decision of the board of tax appeals directly with the director of the division of property valuation and review of the Vermont department of taxes or the superior court pursuant to section 4461 of Title 32 within 30 days of the mailing of the board of tax appeals, decision to the taxpayer. The board of civil authority shall not be obligated to agree to review a decision of the board of tax appeals, but may do so in its sole discretion by a majority vote if the decision of the board of tax appeals was not unanimous or if the board of civil authority determines either that the board of tax appeals' decision was clearly erroneous or that the hearing panel failed to give the taxpayer appropriate due process. The board of civil authority shall determine whether it will hear an appeal within 30 days of the date a request is made. If the board of civil authority should agree to review such a decision, it shall hear from the taxpayer, the city assessor and a representative of the board of tax appeals and shall make its decision to affirm or modify the decision of the board of tax appeals within sixty (60) days of the date it decides to review the decision. A decision of the board of civil authority, including a decision not to review a decision of the board of tax appeals, may be appealed pursuant to section 4461 of Title 32. The decision of the board of tax appeals or the board of civil authority, as the case may be, if not further appealed, shall become the basis for the grand list of the taxpayer for the year in question plus the next two years unless new information of a material nature about the property is discovered, the property is materially changed or if the city undertakes a rolling or complete re-evaluation of real estate which includes the property in question. (Amended 2007, No. M-7, § 2, eff. April 17, 2007.)