Town of Pawlet Ex Rel. Nelson v. Witherspoon

This is a petition for a writ of mandamus brought by the town agent of the Town of Pawlet against the state Commissioner of Taxes. The town agent seeks to compel the commissioner to accept his appeal “relating to the appraisal of property included in the grand list of the Town of - Pawlet.”

Appeals initiated in such cases by a town agent are governed by 32 V.S.A. § 4441 (b) which provides:

“On or before the last day whereon appeals can be taken from the decision of the board of civil authority, the agent of the town to prosecute and defend suits in which the town is interested, in the name…