Ran-Mar, Inc. v. Town of Berlin

¶ 1. This case arises out of a group of tax sales by the

Town of Berlin to satisfy delinquent tax payments for properties owned by three related corporate entities: Ran-Mar, Inc.; R & G Properties II, Inc.; and R & G Properties III, Inc. (collectively, “taxpayers”). Taxpayers challenged the Town’s actions, claiming that the Town exceeded its statutory taxing authority under 32 V.S.A. § 5254(a) by collecting “interest” and “penalties” through the tax sales and by retaining the excess proceeds from the tax sales during the redemption period. Taxpayers also claimed that the Town’s retention of…