Burton v. Town of Salisbury

Taxpayers appeal a decision by the state appraiser ruling that he did not have authority to rule on the constitutionality of an amendment to 32 V.S.A. § 4404(c), and that taxpayers are not entitled to a refund of property taxes paid in the years 1992-1996. The amendment imposed a retroactive change in § 4404(c) that voided a previous order of this Court. We reverse because the legislature’s enactment violates the separation of powers mandated by the Vermont Constitution.

*179This ease arose from a town-wide reappraisal of the Town of Salisbury that took effect in the 1991 tax year. Taxpayers…