The Vermont Statutes Online
The Statutes below include the actions of the 2024 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32 : Taxation and Finance
Chapter 135 : Education Property Tax
(Cite as: 32 V.S.A. § 5408)-
§ 5408. Petition for redetermination
(a) Not later than 35 days after mailing of a notice under section 5406 of this title, a municipality may petition the Director of Property Valuation and Review for a redetermination of the municipality’s equalized education property value and coefficient of dispersion. The petition shall be in writing and shall be signed by the chair of the legislative body of the municipality or designee.
(b)(1) Upon receipt of a petition for redetermination under subsection (a) of this section, the Director shall, after written notice, grant a hearing upon the petition to the aggrieved town.
(2) The Director shall thereafter notify the town and the Secretary of Education of his or her redetermination of the equalized education property value and coefficient of dispersion of the town or district, in the manner provided for notices of original determinations under section 5406 of this title.
(c)(1) A municipality, within 30 days after the Director’s redetermination, may appeal the redetermination to the Superior Court of the county in which the municipality is located. The Superior Court shall hear the matter de novo in the manner provided by Rule 74 of the Vermont Rules of Civil Procedure.
(2) An appeal from the decision of the Superior Court shall be to the Supreme Court under the Vermont Rules of Appellate Procedure. (Added 1997, No. 60, § 45, eff. Jan. 1, 1998; amended 1999, No. 49, § 52, eff. June 2, 1999; 2013, No. 92 (Adj. Sess.), § 288, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), § 16, eff. June 4, 2014; 2018, No. 2 (Sp. Sess.), § 5.)
