Amodeo v. Town of Readsboro

The plaintiffs are individual taxpayers who, being aggrieved by the decisions of the board of civil authority sustaining the listers’ appraisal of their real estate for the 1976 tax year, appealed under 32 V.S.A. § 4461. The appeals were referred to three persons appointed as appraisers (Tax Appeals Board). 32 V.S.A. § 4465. The Board in a de novo proceeding heard each case, made findings of fact, and determined the correct valuation of the property as required by 32 V.S.A. § 4467. This valuation was lower than the appraisals sustained by the board of civil authority. The Board’s…