§ 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.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 135 - Education Property Tax
§ 5402. Education property tax liability
§ 5402b. Statewide education tax yields; recommendation of the Commissioner
§ 5402c. Wind-powered electric generating facilities tax
§ 5404. Determination of education property tax grand list
§ 5404a. Tax stabilization agreements; tax increment financing districts
§ 5404b. Hydroelectric property; conservation easements; transfers
§ 5405. Determination of equalized education property tax grand list and coefficient of dispersion
§ 5406. Notice of fair market value and coefficient of dispersion
§ 5408. Petition for redetermination
§ 5409. Duties of municipalities and administration
§ 5410. Declaration of homestead
§ 5412. Reduction of listed value and recalculation of education tax liability