Rutland Country Club, Inc. v. City of Rutland

This is an appeal of a real estate tax appraisal. The plaintiff country club owns a 300 acre tract of land; 275 acres of it are within the City of Rutland, including the buildings and an eighteen hole golf course. After going through grievance procedures and appealing to the Board of Civil Authority, the taxpayer brought this de novo action in superior court under 32 V.S.A. § 4467.

The Board of Civil Authority had reduced the $264,000 valuation set at the grievance hearing to $227,000. The result of the de novo proceeding was that the appraisal value of the country club was set at $264,000.…