Sidmond C. Williams & Barbara B. Williams, Co-Trustees v. Town of North Hero

¶ 1. The Town of North Hero appeals the Property Valuation and Review (PVR) Division hearing officer's decision to impose a $2000 discovery sanction against the Town in a property-tax-reappraisal appeal brought by the Williams Living Trust. The hearing officer imposed the sanction as a result of a claimed discovery violation by the Town concerning disclosure of an electronic Excel spreadsheet file requested by the Trust. We reverse.

¶ 2. The background of this controversy is as follows. In 2013, the Town performed a reappraisal of property within the Town. The Trust disagreed with the…