Spears v. Town of Enosburg

Defendant Town of Enosburg (Town) appeals the decision of the Franklin Superior Court for plaintiff-taxpayers William and Kathleen Spears. The taxpayers brought an action to recover taxes paid under protest in 1984,1985, and 1986, and sought a declaratory judgment that their property should be listed on the Town’s grand list at the amount set in 1983 until the property was reappraised. On cross motions for summary judgment, the court held for the plaintiffs. We reverse.

In 1983, plaintiffs’ property was reappraised by the listers. The property, which had been listed at $5,150 in 1982, was…