Petition of Town of Mendon, 6-68

• Decision Date: 01 April 1969
• Docket Number: No. 6-68,6-68
• Citation: 253 A.2d 139,127 Vt. 502
• Parties: Petition of TOWN OF MENDON.
• Court: Vermont Supreme Court

Page 139

253 A.2d 139

127 Vt. 502

Petition of TOWN OF MENDON.

No. 6-68.

Supreme Court of Vermont.

April 1, 1969.

Bernard R. Dick, Rutland, for petitioner.

Bishop & Crowley, Rutland, for petitionees-taxpayers.

James M. Jeffords, Atty. Gen., and William T. Keefe, Asst. Atty. Gen., for the State.

Before HOLDEN, C. J., SHANGRAW, BARNEY and KEYSER, JJ., and BILLINGS, Superior Judge.

KEYSER, Justice.

This is a petition for a writ of certiorari brought by the Town of Mendon to review the action of the Rutland County Board of Tax Appraisers respecting the appraised value of real and personal property in said Town owned by the petitionee taxpayers, Remo Segalla et als. The petitionees appealed to the State Tax Commissioner from the 1967 appraisal value placed on the property by the listers. On appeal to the board of civil authority the valuations remained unchanged.

The property involved consists of a motel with about 20 acres of land and the personal property located thereon. The town appraisal for the real estate was.$390,000 and $60,000 for the personal property.

The writ of certiorari issues only when there is no other adequate remedy at law and no other means of review available. Since the county board of appraisers exercises a judicial function the correctness of their actions will be inquired into where substantial questions of law affecting the merits of a case are in issue. In re Petition of Town of Essex, 125 Vt. 170, 171, 212 A.2d 623; In re Petition of Mallary, Vt., 250 A.2d 837. The correctional power of this court extends no further than to keep inferior jurisdictions within the limits of their jurisdiction and see that they exercise it with regularity. Petition of Mallary, supra.

The pivotal issue for resolution in this case is whether the county board acted within the scope of its authority and jurisdiction.

The report of findings dated April 1, 1968 and filed with the commissioner of taxes on May 8, 1968 was signed only by the chairman. It states in part that the board considered all questions submitted in writing and examined all real property therein described. The appraisal value determined by the listers and board of civil authority for the real estate is shown as.$390,000 and for the personal property as $60,000 for a total of $450,000. Under paragraph 4, Findings of Fact and Opinion, the report concludes:

'We find that the town's appraisal value actually reflects the property's fair market value. However, we find the comparable properties in the Town of Mendon, to wit The Mendon Pico Motor Lodge and the Edelweiss Motel have not been appraised at their fair market value and that they have not been listed at their fair market value. We find the Edelweiss Motel and the Mendon Pico Motor Lodge have been listed at approximately 25 per cent of their fair market value. We find there is a conscious and consistent pattern in the Town of Mendon of appraising these comparable taxable properties at less than their fair market value and listing them at approximately 25 per cent of their fair market value. Because of this the appellants are entitled to a reduced appraisal.

'The right of the taxpayer whose property alone is taxed at its true value is to have its assessment reduced to the percentage of that value at which other comparable properties are taxed even though this is a departure from the requirement of statute that all property be taxed at true value. The conclusion is based on the principal that when it isn't possible to secure both the standard of true value, in the uniformity and equality required by law, the latter requirement is to be preferred as the just and ultimate purpose of the law.

'Therefore, the appellant taxpayer is entitled to that actual ratio which reflects a conscious and consistent pattern of under appraisals by the listers of comparable properties in the Town of Mendon.

'The appraised value of the said property of appellants is reduced to $225,000 and the listed value is reduced to $112,500.'

By stipulation the following additional facts not otherwise shown by the record were agreed to by the parties. One member of the board, Mr. Battles, by waiver, did not...