In Re the Town of St. Johnsbury Town School District

Petitioners, recipients of school aid from the State under the so-called “Miller Formula,” took an appeal to the Caledonia Superior Court from a redetermination by the Commissioner of Taxes of the equalized fair market value of the taxable property in St. Johnsbury for the year 1976. The redetermination had been requested under the statutory procedures then in effect, and the appeal to the superior court was taken under V.R.C.P. 74. In the superior court, the parties submitted the case on briefs, no evidence being presented. That court upheld the redetermination (which had upheld the original…