Villeneuve v. Commissioner of Taxes
| Decision Date | 07 April 1970 |
| Docket Number | No. 115-69,115-69 |
| Citation | 264 A.2d 774,128 Vt. 356 |
| Parties | Richard and Ardelle VILLENEUVE v. COMMISSIONER OF TAXES and Town of Underhill. |
| Court | Vermont Supreme Court |
Gravel, Bing & Shea, Burlington, for petitioners.
James M. Jeffords, Atty. Gen., and H. Russell Morss, Jr., Asst. Atty. Gen., for Commissioner of Taxes.
Eric A. Schuppin, Essex Junction, for Town of Underhill.
Before HOLDEN, C. J., and SHANGRAW, BARNEY, SMITH and KEYSER, JJ.
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 estate owned by the petitioners in the Town of Underhill. The petition is met by motions to dismiss filed by the Commissioner of Taxes and by said Town of Underhill, a party in interest to the proceeding.
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 review the action of the county board of tax appraisers on an appeal to the tax commissioner must be directed to the commissioner of taxes as the record is in his custody. 32 V.S.A. § 4450. The tax commissioner was not made a party of the petition in that case. Accordingly, the call of the writ could not be satisfied and dismissal of the petition was ordered.
In the instant case the tax commissioner and Town of Underhill are each made parties to the action. There is no variance between the petition now presented and the one in the case previously before us noted supra. The petition recites the same statement of the case, the same questions for review, the same reasons for granting the writ and the same conclusion.
The petition states: 'This appeal is confined to the so-called Ratte Lot.' The listers carried this parcel into the grand list at 100 acres whereas the petitioners contended it contained only 84 acres. This raised a question of fact to be determined by the county board of tax appraisers on the petitioners' appeal to the tax commissioner. Resolution of controverted issues of fact is the responsibility of the trier of facts subject only that such determination had appropriate evidentiary support. This issue was decided adversely to the petitioners and we find no basis in the record for disturbing this finding. We are bound to confirm this result unless, as a matter of law, it is unsupportable. Forslund v. Cookman, 125 Vt. 112, 114, 211 A.2d 190.
Again, as we said in our opinion in the former case-'The writ brings for review only substantial questions of law affecting the merits of the case which involves the judicial action of bodies exercising judicial functions.' See also In re Petition of Town of Essex, 125 Vt. 170, 212 A.2d 623.
Although the petitioners state that their appeal is confined to the Ratte lot, they list several other questions in their...
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Hatch, In re
...Board are amply supported by evidence adduced at the hearings before the Board and Referee and thus must stand. Villeneuve v. Commr. of Taxes, 128 Vt. 356, 357, 264 A.2d 774. The conclusions of the Board which form the basis of its decision are quoted as 'In this case it is concluded that t......
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Villeneuve v. Town of Underhill, 161-71
...relating to the 1968 tax appraisal of certain of plaintiffs' lands located within the Town of Underhill. Villeneuve v. Commissioner of Taxes, 128 Vt. 356, 264 A.2d 774 (1970). See also Petition of Villeneuve, 127 Vt. 620, 256 A.2d 455 The facts were stipulated by the parties, and based upon......
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Bousley, In re
...on appeal is bound to confirm the determinations of fact unless, as a matter of law, they are unsupportable. Villeneuve v. Commr. of Taxes, 128 Vt. 356, 357, 264 A.2d 774. We have carefully perused the whole record and we find absolutely no merit in petitioner's accusations. There is nothin......
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Town of Barnet v. New England Power Co., 95-71
...the merits of a case are in issue." See also In re Heath, 128 Vt. 519, 266 A.2d 812 (1970); Villeneuve v. Commissioner of Taxes, 128 Vt. 356, 264 A.2d 774 (1970); Petition of Mallary, 127 Vt. 412, 25- A.2d 837 (1969). On April 6, 1970, 32 V.S.A. §§ 4461-4468 became effective incorporating C......