Montpelier Public Library v. Williams County Budget Commission

We reverse and remand the decision of the BTA.

Although the BTA did consider “Bryan’s unencumbered balance in its expendable fiduciary funds,” we noted in Montpelier, supra, there was no evidence that only the “protected” funds were included in such balance. According to our earlier decision in Montpelier, the BTA was to determine what part, if any, of Bryan’s expendable fiduciary funds consisted of interest.

The BTA on remand found it unnecessary to conduct an additional evidentiary hearing because, it concluded, it could decide from the record what part of the expendable fiduciary funds…