Town of Bridgewater v. Department of Taxes

Plaintiffs are several towns and five individual taxpayers who challenged the assessment methods used by the director of the Division of Property Valuation and Review to calculate the equalized education property tax grand list required by the Equal Educational Opportunity Act of 1997 (Act 60). The State brought a motion to dismiss pursuant to V.R.C.P. 12(b)(1) on the ground that the court lacked subject matter jurisdiction. The Rutland Superior Court granted the motion on the grounds that plaintiffs failed to exhaust administrative remedies provided under 32 V.S.A. § 5408. We affirm.

Act 60…