Vt. Stat. Ann. » Title 32 Chapter 135
Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 5405 (2026)

✓ current as of May 2026
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(Cite as: 32 V.S.A. § 5405)
Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2003–2023 · leading case: Town of Killington v. Dep't of Taxes, 2003 VT 88 (Vt. 2003).
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Town of Killington v. Dep't of Taxes, 2003 VT 88 (Vt. 2003). · cites it 2× “” 32 V.S.A. § 5405(d). The legislative provision mirrors the substantial deference that courts have traditionally accorded administrative agencies, particularly where, as here, a decision involves highly complicated valuation and equalization methodologies within the agency’s…”
bethel v. state (Vt. Super. Ct. 2023). · cites it 4× “FILE dD JAN 24 2014 VERMONT SUPERIOR COURT WINDSOR UNIT As used in 32 V.S.A. § 5405, the term “outlier” does not mean any sale that appears out of the ordinary.”
Town of Bethel v. State of Vermont (Vt. Super. Ct. 2014). · cites it 4× “3 As used in 32 V.S.A. § 5405, the term “outlier” does not mean any sale that appears out of the ordinary.”
In re: Appeal of the Town of Colchester (Vt. Super. Ct. 2011). · cites it 2× “” 32 V.S.A. § 5405(b) (emphasis added). To be clear: the “education property tax grand list” is determined by the municipality, and is distinct from the “equalized education property tax grand list,” which is determined by the State.”
Town of Colchester, Vt. v. Vt. Dep't of Taxes, Div. of Prop. Valuation & Review (Vt. Super. Ct. 2011). “32 V.S.A. § 5405(c). A critical question for present purposes is whether the Commissioner, in the course of determining a municipality’s equalized education property tax grand list, may 8 The sum of all municipal equalized education property tax grand lists is the equalized…”
— Vt. Stat. Ann. tit. 32, § 5405(b) — 1 case
In re: Appeal of the Town of Colchester (Vt. Super. Ct. 2011). “” 32 V.S.A. § 5405(b) (emphasis added). To be clear: the “education property tax grand list” is determined by the municipality, and is distinct from the “equalized education property tax grand list,” which is determined by the State.”
— Vt. Stat. Ann. tit. 32, § 5405(c) — 2 cases
Town of Colchester, Vt. v. Vt. Dep't of Taxes, Div. of Prop. Valuation & Review (Vt. Super. Ct. 2011). “32 V.S.A. § 5405(c). A critical question for present purposes is whether the Commissioner, in the course of determining a municipality’s equalized education property tax grand list, may 8 The sum of all municipal equalized education property tax grand lists is the equalized…”
In re: Appeal of the Town of Colchester (Vt. Super. Ct. 2011). “” 32 V.S.A. § 5405(b) (emphasis added). To be clear: the “education property tax grand list” is determined by the municipality, and is distinct from the “equalized education property tax grand list,” which is determined by the State.”
— Vt. Stat. Ann. tit. 32, § 5405(d) — 3 cases
Town of Killington v. Dep't of Taxes, 2003 VT 88 (Vt. 2003). “” 32 V.S.A. § 5405(d). The legislative provision mirrors the substantial deference that courts have traditionally accorded administrative agencies, particularly where, as here, a decision involves highly complicated valuation and equalization methodologies within the agency’s…”
bethel v. state (Vt. Super. Ct. 2023). “FILE dD JAN 24 2014 VERMONT SUPERIOR COURT WINDSOR UNIT As used in 32 V.S.A. § 5405, the term “outlier” does not mean any sale that appears out of the ordinary.”
Town of Bethel v. State of Vermont (Vt. Super. Ct. 2014). “3 As used in 32 V.S.A. § 5405, the term “outlier” does not mean any sale that appears out of the ordinary.”
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