Murray v. City of Burlington

¶ 1. Taxpayer appeals an order from the civil division of the superior court dismissing her tax abatement appeal. On appeal to this Court, taxpayer argues that the superior court erroneously concluded that she could not appeal the abatement decision because she failed to challenge the valuation of the property in the appraisal process. We conclude that taxpayer’s abatement appeal to the superior court is not foreclosed by her failure to appeal the valuation of her property, and reverse and remand.

¶ 2. A motion to dismiss for lack of subject matter jurisdiction or for failure to state a claim…