Mountainview Ass'n v. Town of Wilmington

Taxpayer appeals the dismissal by the Windham Superior Court of an appeal from a decision of the Wilmington Board *628of Civil Authority. We strike the judgment and remand to allow taxpayer to make proper service.

The sole issue in this appeal is whether the taxpayer’s failure to strictly comply with the requirements of 32 V.S.A. § 4461(a) for service of process in tax appeals from the board of civil authority to the superior court* mandated dismissal of the appeal.

Taxpayer’s grievance hearing was held on March 22, 1985. On that date, Russell S. Hanson was the chairman of the Wilmington Town Board…