Leroux v. Town of Wheelock
Decision Date | 11 September 1978 |
Docket Number | No. 113-76,113-76 |
Citation | 392 A.2d 387,136 Vt. 396 |
Court | Vermont Supreme Court |
Parties | Lucien LEROUX and Jeannette Leroux v. TOWN OF WHEELOCK. |
Richard C. White of Rexford, Kilmartin & Chimileski, Newport, for plaintiffs.
Lawrence E. Kimball, St. Johnsbury, for defendant.
Before BARNEY, C. J., and DALEY, LARROW, BILLINGS and HILL, JJ.
This is an appeal by the plaintiffs from a decision of the Caledonia Superior Court ordering the Town of Wheelock to set the plaintiffs' properties located in Wheelock in the list at $97,800 in lieu of the former listed valuation of $102,000 as of April 1, 1973, and at $103,800 in lieu of the former listed valuation of $110,400 as of April 1, 1975. Plaintiffs are owners of approximately 652 acres of land in the Town of Wheelock consisting of various noncontiguous parcels of land. Some of the parcels have improvements thereon. The appeal raises issues similar to those discussed in several recent decisions of this Court. See, e. g., Ames v. Town of Danby, 136 Vt. ---, 385 A.2d 1075 (1978); Welch v. Town of Ludlow, 136 Vt. ---, 385 A.2d 1105 (1978); Bloomer v. Town of Danby, 135 Vt. 56, 370 A.2d 194 (1977).
In 1972, the Town of Wheelock conducted a reappraisal of properties within it to be effective as of April 1, 1973. Apparently, land sales in the Town of Wheelock and surrounding towns were analyzed from which it was determined that a fifty acre parcel of land in the Town, demonstrating average characteristics, would have a value of $200 per acre. Against this standard, two adjustments were made. The first was for size and was based on the number of acres in a given parcel. The second was for "grade"; at trial, a lister for the Town testified that the grade adjustment reflected the availability of access to the property and its scenic value. As a result of the reappraisal, the plaintiffs' properties were appraised at a total value of $106,400 as of April 1, 1973. Plaintiffs duly appealed to the Board of Civil Authority, 32 V.S.A. § 4404, which reduced the appraisal to $102,000. For the tax year 1975, plaintiffs' properties were appraised at $110,400, the increase being due to certain improvements made to their home place. Both appraisals were appealed de novo to the superior court, 32 V.S.A. §§ 4461, 4467, and the causes were consolidated for one trial.
In a de novo appeal to the superior court under 32 V.S.A. § 4467, a presumption of validity and legality attaches to the actions of the listers. New England Power Co. v. Town of Barnet, 134 Vt. 498, 507, 367 A.2d 1363, 1369 (1976). Once the town introduces the appraisal of the taxpayer's property into evidence, the burden of going forward with evidence to overcome the presumption resides with the taxpayer. Id. This burden may be satisfied by the introduction of credible evidence fairly and reasonably tending to show that the property was assessed at more than fair market value or that the listed value exceeded the percentage of listed value actually applied to the general mass of property in the community. Welch v. Town of Ludlow, supra, 136 Vt. at ---, 385 A.2d at 1107. Or the taxpayer may attack the town's method of appraisal directly by introducing evidence calculated to demonstrate that the method used was invalid. See Ames v. Town of Danby, supra, 136 Vt. at ---, 385 A.2d at 1078. Once such evidence is presented the presumption of validity disappears, and the town, to prevail, must produce evidence to justify the appraisal. The town may either present evidence demonstrating that the method of appraisal substantially complied with the relevant constitutional and statutory requirements, or it may substantiate the appraisal with independent evidence relative to the fair market value of the subject property and the listed value of comparable properties within the town. Welch v. Town of Ludlow, supra, 136 Vt. at ---, 385 A.2d at 1107. The burden of persuasion, however, remains on the taxpayer as to all contested issues. New England Power Co. v. Town of Barnet, supra, 134 Vt. at 507, 367 A.2d at 1369.
At trial, the plaintiffs presented two witnesses, one of the plaintiffs and an expert real estate appraiser. Neither witness contended that plaintiffs' properties were assessed at more than fair market value. The thrust of plaintiffs' case was that their properties had been listed inequitably. Plaintiffs' expert prepared an exhibit, which was introduced into evidence, that compared the per acre sale price of recently sold properties with the listers' per acre appraisal; he...
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Kruse v. Town of Westford
...value of the subject property and the listed value of comparable properties within the town.' " Id. (quoting Leroux v. Town of Wheelock, 136 Vt. 396, 398, 392 A.2d 387, 389 (1978)). I. Plaintiff's first contention is that the appraisal value exceeds fair market value and therefore his prope......
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City of Barre v. Town of Orange
...A.2d at 394. Absent a proper determination of fair market value, inquiry into equalization was premature. Leroux v. Town of Wheelock, 136 Vt. 396, 399-400, 392 A.2d 387, 390 (1978); Town of Walden v. Bucknam, 135 Vt. 326, 328, 376 A.2d 761, 763 (1977) (per curiam). Since the finding of fair......
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Rutland Country Club, Inc. v. City of Rutland
...the fair market value of the subject property and the listed value of comparable properties within the town." Leroux v. Town of Wheelock, 136 Vt. 396, 398, 392 A.2d 387, 389 (1978). II. Plaintiff also contends that the findings rendered in the proceeding are insufficient as a matter of law.......
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Littlefield v. Town of Brighton
...at 373, 488 A.2d at 773; Beaudry v. Town of Chester, 143 Vt. 182, 184, 463 A.2d 220, 222 (1983) (relying on Leroux v. Town of Wheelock, 136 Vt. 396, 398, 392 A.2d 387, 389 (1978)). The Board then weighs the Town's evidence against that of the taxpayer, upon whom the burden of persuasion res......