In case the defendant disputes the validity of some part or all of a tax for the recovery
of which suit is brought under the provisions of sections 5222-5226 of this title, or for the recovery of which a suit is brought by the town for the foreclosure of
a tax lien, he or she shall not avail himself of such defense unless, by appropriate
answer or notice in writing, he or she shall set forth therein a certified copy of
his or her objections to the validity of the assessment of the tax as provided in
sections 5292-5294 of this title, obtained from the town clerk of the town wherein the tax is assessed, which certified
copy shall show upon its face that the original thereof was filed with the town clerk
within the period of limitations prescribed in section 5292 of this title and unless also by appropriate answer or notice in writing, he or she shall set forth
all other particular grounds whereon he or she claims such tax is invalid or unlawful.
When such grounds are so set forth, the burden of proof shall be upon the plaintiff
in so far as the validity of such tax is thus put in issue.
City of Winooski v. Matte, 218 A.2d 458 (Vt. 1966). · cites it 8דThe facts are not disputed, but the plaintiff does contend that the taxpayers have forfeited the right to contest the validity of the assessment here by failing to file any objections as 32 V.S.A. § 5291 requires. The trial court ruled against the plaintiff on this question, and…”
Hojaboom v. Town of Swanton, 442 A.2d 1301 (Vt. 1982). “Under 32 V.S.A. § 5292(a) a taxpayer must file objections to the validity of the tax assessed against him in order to have standing to contest the same.”
Dike v. McCormick, 264 A.2d 769 (Vt. 1970). · cites it 2דThese are issues outside the validity of the assessment referred to in 32 V.S.A. §§ 5291 and 5292. If a new sale is held, the plaintiffs are entitled to insist on procedural regularity, and ought not to be thus enjoined from putting forward their challenges to any improprieties…”
Town of Williston v. Pine Ridge Sch., Inc., 321 A.2d 24 (Vt. 1974). “The legislature could not have intended, when it enacted 32 V.S.A. §§ 5291 and 5292, that the procedural requirements that must be satisfied by contesting taxpayers must also be satisfied by those who have a good faith claim that they should not be taxpayers at all.”
Ran-Mar, Inc. v. City of Barre (Vt. Super. Ct. 2005). · cites it 2ד” 32 V.S.A. § 5291. Those steps include filing a certified copy of the objections with the Town by January 15 of the year after the tax is assessed.”
Ran-Mar, Inc. v. Town of Berlin (Vt. Super. Ct. 2005). “” 32 V.S.A. § 5291. Those steps include filing a certified copy of the objections with the Town by January 15 of the year after the tax is assessed.”
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