Town clerks,

Just a reminder that the process for appealing a decision of the board of civil authority to the director of Property Valuation and Review has changed.  There is an updated Result of BCA form available that has the new process outlined on it.

I am including a copy of my July 1 memo below.  Thanks for your attention.

                           Mary Jane Grace
                           Property Valuation and Review Division
                           Vermont Dept. of Taxes
                                 Ph. 802-828-5863
                             [log in to unmask]






MEMORANDUM


     To:  Town and City Clerks

   From:  Mary Jane Grace, Property Valuation and Review Division

   Date:  July 1, 1999

Subject:  Appeals From Board of Civil Authority
_________________________________________________________________

As most of you know, there has been a change in how appeals to the Director from a decision of the board of civil authority are filed.  The section of Title 32 which required triplicate copies (§4462) has been repealed.  Section 4461(a) has been amended.  It now reads:

A taxpayer or the selectboard members of a town aggrieved by a decision of the board of civil authority under subchapter 1 of this chapter may appeal the decision of the board to either the director or the superior court of the county in which the property is located.  The appeal to the superior court shall be heard without a jury.  The appeal to either the director or the superior court shall be commenced by filing a notice of appeal pursuant to Rule 74 of the Vermont Rules of Civil Procedure, within 30 days of entry of the decision of the board of civil authority. The date of mailing of notice of the board’s decision by the town clerk to the taxpayer shall be deemed the date of entry of the board’s decision.  The town clerk shall transmit a copy of the notice to the director or to the superior court as indicated in the notice and shall record or attach a copy of the notice in the grand list book.  The entry fee for an appeal to the director is $30.00.


APPEALS FROM A BOARD OF CIVIL AUTHORITY DECISION

     The taxpayer or the selectboard have 30 days from the date of mailing of the decision of the board of civil authority in which to appeal to either the Director of Property Valuation and Review or to Superior Court.  See 32 V.S.A. §4461.  This paper assumes the appeal is to the Director from a taxpayer.  Here are some frequently asked questions from town and city clerks.

Where is the appeal filed?  

     The appeal must be filed with the clerk of the town or city wherein the property under appeal is located.  

What is to be included in the appeal? 

      The appeal should include the name of the appellant, sufficient information to identify the property under appeal, the reason for the appeal, and a check made payable to the Vermont Department of Taxes for the filing fee ($30.00 per parcel).


What does the town/city clerk do when an appeal is received?   

     The town or city clerk will then:

     1.  Record or attach a copy of the appeal in the grand list book.
     2.  Notify the town agent and the chair of the board of listers of the appeal.
     3.  Forward under a cover letter to Director of PVR with a cc to the taxpayer: 
· the appeal
· the check
·  a copy of the decision of the BCA  being appealed from to the Director of Property Valuation and Review.  


How long does the town/city clerk have to forward the appeal to PVR?

     There is no specific number of days outlined in the Vermont Rules of Civil Procedure for this action.  It is assumed this will be done as soon as practicable.


Who can help me if I have questions?
  
    Your town agent

     Your peers via the internet                                 

     Property Valuation and Review    828-5863 ([log in to unmask])





PVR - July 1999



4404A-99
OFFICIAL NOTICE
DECISION OF BOARD OF CIVIL AUTHORITY


To:______________________________  Appellant notified by certified mail on: 
     ______________________________                     (Date of Entry)
     ______________________________              ____________________     	

Your appeal to the Board of Civil Authority concerning the appraisal of your property, identified in the Grand List Book as _____________________________________   has been given careful
consideration, with the following results:

 Value Appealed From $ _________              Value Set by BCA $ _________

Date Appeal Filed: _________________ B.C.A. Hearing Notice Date: __________________

Date, Time, Place of B.C.A. Hearing: _______________________________________________
______________________________________________________________________________

B.C.A. Members Present:_________________________________________________________
______________________________________________________________________________

Appearing for Listers: _________________________________________________________________

Appearing for Appellant: ________________________________________________

Summary of Testimony Given By:

 Appellant:




 Listers:





Property Inspected By: _________________________ Statute requires minimum
               _________________________ of three members
               _________________________


Date of Inspection:       _________________________




Report of Inspection Committee:    (Use attachments if necessary)






Board’s Decision with Reasons:    (Use attachment if necessary)






Certificate: I hereby certify that this is a true record of the action taken on this appeal by the 
  Board of Civil Authority of the town/city.

      _____________________________,Chairman
       Board of Civil Authority

  Filed in the town/city  clerk’s office on ______________, _____ at ____m.
  to be recorded in the Grand List Book of April 1, _____(year).  

      Attest: ____________________________
                 Town/City Clerk

                        
Pursuant to Title 32, V.S.A., section 4461, if you are aggrieved by this decision you may appeal either to the Director of the Division of Property Valuation and Review or to the Superior Court of the county in which the property is situated. 

The appeal to either the director or the superior court is governed by Rule 74 of the Vermont Rules of Civil Procedure and is commenced by filing a notice of appeal with the town clerk within 30 days of  the day this decision was mailed to you by the town clerk (date of entry noted on reverse).   The town clerk transmits a copy of the notice to the director or to the superior court as indicated in the notice and shall record or attach a copy of the notice in the grand list book.

Be sure your appeal indicates which avenue of appeal you wish to pursue (court or director), clearly identifies the property under appeal, and is accompanied by the correct filing fee.  If the property under appeal is enrolled in the use value appraisal program, please indicate that in your appeal.  If the property under appeal contains a homestead, please include that information.
 
The appeal to the Superior Court shall be accompanied by a $150 fee for each individual property being appealed which is separately listed in the grand list; the fee is $30 per parcel on appeal to the Director.  

Enclosed is an updated 4404 form which can be used by your board of civil authority this year.  On the back of this memo are answers to some frequently asked questions on the new procedure to be followed when you receive an appeal to the Director from a decision of your board of civil authority.

Feel free to contact me if you have questions or concerns.  You may also want to inform your town agent/town attorney of this change.  Thank you for your attention.

Enclosure