Petition of Villeneuve, 54-69
| Decision Date | 15 July 1969 |
| Docket Number | No. 54-69,54-69 |
| Citation | 127 Vt. 620,256 A.2d 455 |
| Court | Vermont Supreme Court |
| Parties | Petition of Richard & Ardelle VILLENEUVE. |
Gravel, Bing & Shea, Burlington, for plaintiffs.
Eric A. Schuppin, Essex Junction, for defendant.
Before HOLDEN, C. J., and SHANGRAW, BARNEY, SMITH and KEYSER, JJ. KEYSER, Justice.
The petitioners seek a review by writ of certiorari of the action of the Chittenden County Board of Tax Appraisers respecting the 1968 tax appraisal of real estate owned by them in the town of Underhill. The county board, upon its findings, 'denied' the petitioners' appeal and filed its report of findings with the State Tax Commissioner.
The petition is brought against the town of Underhill to show cause why the writ should not issue. The town filed its answer to the petition and also moved that the petition be dismissed. The main grounds of its motion are that the town is not a proper party to the petition and that the petitioners seek a review of questions of fact determined by the listers and board of civil authority of the town and also a review of the findings of the county board.
The petitioners are owners of numerous parcels of land in the town of Underhill appraised by the listers for a total fair market value of $23,400. On appeal the board of civil authority upheld the decision of the listers on its appraisal of the petitioners' real estate. The petitioners appealed from this action to the State Tax Commissioner under 32 V.S.A. Sec. 4441.
Under 32 V.S.A. Sec. 4441 a taxpayer aggrieved by the action of the board of civil authority upon an appeal thereto from the listers relating to the appraisal of his property may appeal in writing to the State Tax Commissioner. The notice of appeal must briefly set forth the grounds of the appeal and a brief description and location of the property involved. Triplicate copies of the appeal must be filed with the tax commissioner who then forwards a copy to the town clerk and he in turn notifies the town agent and chairman of the board of listers. 32 V.S.A. Sec. 4443. This affords the town an opportunity to present evidence at the hearing required to be held by the county board under 32 V.S.A. Sec. 4449. The town has an interest at stake as a party interested in the proceeding.
The appeal to the tax commissioner relates to the action of the board of civil authority in upholding the appraisals made by the listers on five parcels of woodland, namely, Metcalf Lot of 75 acres, Ratte Lot of 100 acres, Haskins Lot of 130 acres, Hahn Lot of 66 1/2 acres and Sage Lot of 44 acres. The petitioners claimed the Ratte Lot was 84 acres, not 100 acres as listed. The appeal to the commissioner states it 'is based upon the fact that the Listers of said Town have not appraised said property at its fair market value or listed acreage correctly as required by 32 V.S.A. Sec. 4041; and further, that the taxes have not been uniformly assessed, as required by 32 V.S.A. Sec. 4601.'
The record does not disclose that the grounds of appeal were ever amended by the petitioners as they may be under 32 V.S.A. Sec. 4441(b).
The report of the county board erroneously found that the listers and board of civil authority determined the total appraised value of the property was $23,900.00. The report described the property only as 'several parcels of land in Underhill' and found that the listers' valuations placed on the petitioners' property 'are fair and reasonable at $23,900.00.' This total valuation is contrary to and not supported by the evidence (exhibits) in the record.
However, the petitioners state in their petition that 'this appeal is confined' to the parcel of land known as the Ratte Lot appraised by the listers for 1968 at $2900.00. The petitioners assert that several questions are presented for review. Briefly stated they are: acreage of the Ratte Lot; mathematical error by the board of civil authority in upholding the listers' valuation of $23,400. as $23,600.; failure of the county board to comply with 32 V.S.A. Sec. 4449 and 32 V.S.A. Sec. 4152;...
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Villeneuve v. Town of Underhill, 161-71
... ... Soon after this action was commenced in the Court of Chancery, this Court denied the plaintiffs' petition for a writ of certiorari to review the findings of the Chittenden County Board of Tax Appraisers relating to the 1968 tax appraisal of certain of ... ...
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Petition of Heath
... ... The commissioner of taxes is a necessary party to the petition only because the record of the appeal is in his custody, Petition of Villeneuve, Vt., 256 A.2d 455, and not because he stands, in the position of an adversary to the relief sought by the taxpayer. The town is the only party ... ...
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Villeneuve v. Commissioner of Taxes
... ... J., and SHANGRAW, BARNEY, SMITH and KEYSER, JJ ... [128 Vt. 357] KEYSER, Justice ... This is a petition for a writ of certiorari to review the findings of the Chittenden County Board of Tax Appraisers relating to the 1968 tax appraisal of certain real ... The petitioners brought a like petition to this Court on April 9, 1969, docket No. 54-69, with the Town of Underhill as the only named petitionee. See Vt., 256 A.2d 455. We there held that a petition for writ of certiorari brought to ... ...