In Re Stocker

The plaintiff is here seeking to rescue his property tax appraisal appeal from dismissal. The lower court found he should be out of court because of improper service of of his notice of appeal to that court.

The plaintiff taxpayer began by appealing his appraisal to the grievance hearing. Rejected there, he went on to the board of civil authority, also unsuccessfully. He then sought relief under 32 V.S.A. § 4461. Under this section he had an election to appeal either to the county court or the tax commissioner. He chose the county court option which required service to be made on the town…