In Re Milot

The City of Burlington appeals a superior court order dismissing taxpayers’ de novo appeal under 32 V.S.A. §§ 4461 and 4467. We reverse, vacate the dismissal and enter final judgment.

Burlington performed a city-wide reappraisal in 1985 which resulted in a listing for taxpayers’ lakeshore residence at $307,900. Taxpayers appealed first to the board of civil authority, which left their assessment at $307,900 and then to superior court. During the latter de novo proceedings the City became aware that defects in the computer program used for the reappraisal had resulted in undervaluation of some…