Town of Victory v. State

In this property tax case, plaintiff Town of Victory appeals from a summary judgment in favor of the State of Vermont. On appeal, the Town argues that: (1) the court erred by dismissing its claims for estoppel or equitable tolling of the 21-day statute of limitations for appraisals of land in the payment in lieu of taxes (PILOT) program; and (2) the court prematurely disposed of its claim for relief with respect to current use program land by converting the State’s motion to dismiss into a motion for summary judgment and not allowing full discovery of facts essential to proving its case. We…