Whenever a taxpayer has had his or her appraisal reduced upon appeal and has paid
the tax due upon the original appraisal that he or she appealed, the taxpayer shall
be entitled to a credit against the tax for the next ensuing tax year, and for succeeding
years if required to use up the amount of the credit, for the amount of tax paid in
excess of that due upon the reduced appraisal. (Added 1975, No. 158 (Adj. Sess.), § 2.)
Jackson Gore Inn v. Town of Ludlow, 2020 VT 11, 211 VT 498. · cites it 3דHere, if the Town Clerk had assessed taxes based on the hearing officer’s decision, the time-share owners should have received tax credits that reflected the difference between the listers’ initial appraisal and the lower values entered by the hearing officer. This difference,…”
City of Barre v. Town of Orange, 430 A.2d 444 (Vt. 1981). “32 V.S.A. § 4469. The Town did credit the city’s tax bill in 1977 and 1978 for overpayments in 1971 and 1972 but in 1979 refused to give the City a credit for the 1973 taxes.”
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