Legal Opinion

Allen v. Town of West Windsor

Supreme Court of Vermont

Decided May 28, 2004No. 03-041, 03-070, 03-071, 03-083 and 03-084PublishedCited by 15 opinions

1Opinion of the CourtAmestoy, C.J.

¶ 1. The Town of West Windsor brings this consolidated appeal from the state appraiser in five property tax cases challenging the town’s 2001 assessment. The town argues that it properly assessed taxpayers’ properties at their fair market value, and that taxpayers have not overcome the presumption of validity its valuation enjoys under our precedents. We affirm.

¶ 2. We begin with the general principles governing property tax assessments. Vermont law requires that property appraisals for tax assessment purposes reflect a property’s fair market value. 32 V.S.A. § 3481(1); Alexander v. Town of…

2Cases cited8 opinions

  1. Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
  2. McKnight Shopping Center, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  3. Alexander v. Town of BartonSupreme Court of Vermont · 1989
  4. Vermont Electric Power Co. v. Town of VernonSupreme Court of Vermont · 2002
  5. International Paper Company v. Town of WinhallSupreme Court of Vermont · 1975

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3Cited by15 opinions

  1. Murray v. City of BurlingtonSupreme Court of Vermont · 2012
  2. Barnett v. Town of WolcottSupreme Court of Vermont · 2009
  3. Barrett v. Town of WarrenSupreme Court of Vermont · 2005
  4. Franks v. Town of Essex, Rockingham Area Community Land Trust v. Town of RockinghamSupreme Court of Vermont · 2013
  5. Dewey v. Town of WaitsfieldSupreme Court of Vermont · 2008

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