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Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 4461 (2026)

✓ current as of May 2026
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Subchapter 002 : TO DIRECTOR OR TO SUPERIOR COURT

(Cite as: 32 V.S.A. § 4461)
Notes of Decisions
Cited in 64 cases (3 in the last 5 years), 1970–2026 · leading case: Plum Creek Maine Timberlands, LLC v. Vermont Dep't of Forests, Parks & Rec. & Vermont Dep't of Taxes, 2016 VT 103 (Vt. 2016).
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Plum Creek Maine Timberlands, LLC v. Vermont Dep't of Forests, Parks & Rec. & Vermont Dep't of Taxes, 2016 VT 103 (Vt. 2016). · cites it 4× “32 V.S.A. §§ 4461(a), 4467.7 6 Rule 74 also specifically provides that the rules of civil procedure “shall govern proceedings” in the superior court.”
USGen New England, Inc. v. Town of Rockingham, 2003 VT 102 (Vt. 2003). · cites it 6× “In September 1999, three months after the General Assembly extended the freeze, USGen appealed the April 1, 1999 Rockingham grand list valuation of the Bellows Falls facility to the Windham Superior Court, pursuant to 32 V.S.A. § 4461. [4] In that appeal, USGen argued that the…”
Soucy v. Soucy Motors, Inc., 471 A.2d 224 (Vt. 1983). · cites it 4× “2d 1373 (1977), this Court dealt with the presence of assistant j udges in the following terms: It is, of course, true that the procedure for hearing property tax appeals established by 32 V.S.A. § 4461 (a) requires that the matter be “heard by the presiding judge, sitting alone…”
In re Town of Killington, 838 A.2d 98 (Vt. 2003). · cites it 2× “The State next compares the language in § 5408(c) to the language in 32 V.S.A. § 4461, arguing that § 4461’s specific reference to V.”
Hojaboom v. Town of Swanton, 442 A.2d 1301 (Vt. 1982). · cites it 5× “It does address some of the concerns we expressed in Punderson, i.e., review and signature by a member of the Board, official form with attestation, certification, and reference to the fact that the findings have been recorded.”
Barrett v. Town of Warren, 2005 VT 107 (Vt. 2005). · cites it 2× “Taxpayer then appealed to the state appraiser pursuant to 32 V.S.A. § 4461(a). The state appraiser conducted a de novo proceeding to determine the correct value of the property.”
Franks v. Town of Essex, Rockingham Area Cmty. Land Trust v. Town of Rockingham, 2013 VT 84 (Vt. 2013). · cites it 2× “Margaret then appealed to the state appraiser, pursuant to 32 V.S.A. § 4461 et seq. The state appraiser in Margaret’s case found that “[n]either party offered any market data or sales to support market value showing that any properties were affected” by the housing-subsidy…”
Monti v. Town of Northfield, 369 A.2d 1373 (Vt. 1977). · cites it 2× “Pursuant to the authority vested in it by 32 V.S.A. §§ 4461 and 4467, the court proceeded by trial de novo to determine the correct valuation of the property.”
Alexander v. Town of Barton, 565 A.2d 1294 (Vt. 1989). · cites it 2× “The Alexanders chose to appeal the BCA decision to the Director of the Division of Property Valuation and Review pursuant to 32 V.S.A. § 4461(a), who referred the appeal to a State Board of Appraisers assembled for the case.”
Mountainview Ass'n v. Town of Wilmington, 523 A.2d 1239 (Vt. 1987). · cites it 6× “We have expressly held that the failure to raise in a timely manner a defense based on insufficiency of service of process in a tax appeal under 32 V.S.A. § 4461 is a waiver of that defense.”
Punderson v. Town of Chittenden, 388 A.2d 373 (Vt. 1978). · cites it 2× “32 V.S.A. § 4461 (a) speaks of an appeal (to superior court) by “[a] taxpayer or the selectmen of a town aggrieved by a decision of the board of civil authority.”
Murdoch v. Town of Shelburne, 939 A.2d 458 (Vt. 2007). “See 32 V.S.A. § 4461(a) (providing that a taxpayer who is aggrieved by a decision of the BCA may appeal to the director of the division of property valuation or the superior court).”
Show all 64 citing cases →
— Vt. Stat. Ann. tit. 32, § 4461(a) — 25 cases
Plum Creek Maine Timberlands, LLC v. Vermont Dep't of Forests, Parks & Rec. & Vermont Dep't of Taxes, 2016 VT 103 (Vt. 2016). “32 V.S.A. §§ 4461(a), 4467.7 6 Rule 74 also specifically provides that the rules of civil procedure “shall govern proceedings” in the superior court.”
Soucy v. Soucy Motors, Inc., 471 A.2d 224 (Vt. 1983). “2d 1373 (1977), this Court dealt with the presence of assistant j udges in the following terms: It is, of course, true that the procedure for hearing property tax appeals established by 32 V.S.A. § 4461 (a) requires that the matter be “heard by the presiding judge, sitting alone…”
Hojaboom v. Town of Swanton, 442 A.2d 1301 (Vt. 1982). “It does address some of the concerns we expressed in Punderson, i.e., review and signature by a member of the Board, official form with attestation, certification, and reference to the fact that the findings have been recorded.”
Barrett v. Town of Warren, 2005 VT 107 (Vt. 2005). “Taxpayer then appealed to the state appraiser pursuant to 32 V.S.A. § 4461(a). The state appraiser conducted a de novo proceeding to determine the correct value of the property.”
In re Town of Killington, 838 A.2d 98 (Vt. 2003). “The State next compares the language in § 5408(c) to the language in 32 V.S.A. § 4461, arguing that § 4461’s specific reference to V.”
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