Schweizer v. Town of Pomfret

For the year 1974, the listers of the Town of Pomfret appraised plaintiffs’ premises at a fair market value of $35,300.00. On appeal to the Board of Civil Authority, pursuant to 32 V.S.A. § 4404, the listers’ appraisal was affirmed. Plaintiffs appealed to the Commissioner of Taxes pursuant to 32 V.S.A. § 3461. The State Board of Tax Appeals conducted a de novo hearing and, after a subsequent reconsideration hearing, issued findings affirming the appraisal of the Board of Civil Authority and listers. Plaintiffs appeal to this Court from that decision.

Plaintiffs allege as error that in reaching…