Hoefer v. Town of Brattleboro

The listers of the Town of Brattleboro appraised the property of the plaintiffs for the year 1977 at $61,100.00. An appeal by the taxpayers to the Board of Civil Authority pursuant to 32 V.S.A. § 4404 resulted in an affirmance of that appraisal. The taxpayers then appealed to the Director of the Division of Property Valuation and Review, as authorized by 32 V.S.A. § 4461. The Board of Appraisers appointed by the Director under 32 V.S.A. § 4465 conducted a de novo hearing, issued findings, and reduced the appraised fair mar ket value to $54,900.00. The Town of Brattleboro appeals to this Court.