2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 135 EDUCATION PROPERTY TAX
§ 5408 Petition for redetermination

5408. Petition for redetermination

(a) Not later than 30 days after the receipt by its clerk of a notice under section 5406 of this title, a municipality may petition the Director of the Division of Property Valuation and Review for a redetermination of the municipality's equalized education property value and coefficient of dispersion. Such petition shall be in writing and shall be signed by the chair of the legislative body of the municipality or its designee.

(b) 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. The Director shall thereafter notify the town and the Commissioner 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) A municipality, within 30 days of the Director's redetermination, may appeal the redetermination to the Valuation Appeal Board. The Board shall notify the appellee of the filing of the appeal. The appeal shall be heard de novo in the manner provided by 3 V.S.A. chapter 25 for the hearing of contested cases.

(d) A municipality or the Division of Property Valuation and Review may appeal from a decision of the Valuation Appeal Board 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 V.R.C.P. Rule 74. 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.)