Heindel v. Town of Grafton

This is an appeal by the taxpayer from the trial court’s dismissal of her tax appeal contesting the 1979 appraisal of her real estate in the Town of Grafton.

In 1976 there was a general reappraisal of all properties in the Town, and the appellant’s property was appraised at $43,900.00. On appeal to the director of the Division of Property Valuation and Review, 32 V.S.A. § 4461(a), and after hearing by the State Appeals Board, 32 V.S.A. § 4465 et seq., the appraisal was reduced to $35,900.00. Pursuant to 32 V.S.A. § 4468 this appraisal was fixed for the two ensuing years, 1977 and 1978. In…