Murdoch v. Town of Shelburne

Skoglund, J.,

¶ 16. dissenting. The trial court here ruled that the Town assessor lacked authority to conduct a second reassessment and grievance proceeding that resulted in an assessed value more than twice that originally assigned to taxpayers. The Town claims, and the majority here concludes, that the Town was entitled to conduct a second reassessment — and presumably additional ones as well — up until the time when the grand list was formally lodged, under the authority of 32 V.S.A. § 4111(f), which authorizes town listers to correct “any error or omission” in the abstract. The language of…