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As a member of the board of civil authority, a justice of the peace sits to hear tax appeals from persons aggrieved by the final decision of the listers. As a member of the board of civil authority you will be notified in writing by the town clerk of the first date of the meeting of the board of civil authority.

The law then provides for meeting "on that day and from day to day thereafter" to hear and determine all appeals until all questions and objections are heard and decided. 32 V.S.A. § 4404(c). This process may be extended, depending on the date the listers' abstract work is completed and the size of your town. 32 V.S.A. § 4341.

Before hearing any appeal, however, you must take an additional oath, which must be signed and filed with the town clerk, as follows:

I do solemnly swear (or affirm) that I will well and truly hear and determine all matters at issue between taxpayers and listers submitted for my decision. So help me God (or) Under pains and penalties of perjury. 32 V.S.A. § 4405.

An appeal to the board of civil authority is the second step an aggrieved taxpayer must take in contesting the valuation of real and personal property. Before any taxpayer appears before the board of civil authority, the board of listers must have held a grievance meeting on the valuation.

Still dissatisfied with the appraisal, the taxpayer next takes an appeal to the board of civil authority by writing to the town clerk, who records the appeal and calls the board together.

A quorum of the board in a tax appeal is satisfied by any number of board members showing up for a duly warned meeting. 24 V.S.A. § 801.

Once the appeal process begins, you may be chosen to serve on a committee of three to inspect the property and report to the board within 30 days from the date of the original hearing. After the committee has made its report, the board has an additional 15 days to certify its findings and file them with the town clerk. 32 V.S.A. § 4404(c).

As a member of the board of civil authority, you may not be familiar with the work of the listers. The best educational resource, other than the lessons you may learn from the listers themselves, is the Vermont Lister's Handbook, copies of which are available at your municipal offices or from the Division of Property Valuation and Review, 43 Randall Street, Waterbury, VT 05676. You may also want to consult the most recent edition of the Handbook on Property Tax Appeals, which discusses the role of the board of civil authority in tax appeals.

NOTE: You may not serve on the board of civil authority for the purposes of tax appeals during any year in which you bring an appeal to the board on any property you own, in whole or part. You are also excluded if you are an agent or attorney for an appellant property owner. 32 V.S.A. § 4404(d).

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ABATEMENT OF TAXES: As a member of the board of civil authority, you also serve on the board for the abatement of town and town school district taxes. 24 V.S.A. § 1533. Meetings of this board are warned in the same manner as a board of civil authority meeting. 24 V.S.A. § 1533.

The board consists of the justices, select board members, town clerk, town treasurer and the listers. A majority of the total number of these officials must be present to meet as a board, and a majority of a quorum is required to take action to abate.

The board may abate in whole or in part, the following, including interest and collection fees:

1. Taxes of persons who have died insolvent;

2. Taxes of persons who have removed from the state;

3. Taxes of persons who are unable to pay their taxes, interest, and collection fees;

4. Taxes in which there is a manifest error or a mistake of the listers;

5. Taxes upon real or personal property lost or destroyed during the tax year.

Abatement is a discretionary act, and no board is bound to abate in any case where a majority of the quorum present does not vote to abate. Whether abatement is granted or denied, however, the board must state in detail and in writing the reasons for its decision.

In ordering abatement for taxes already paid, the board may grant either a refund or a credit against taxes for the next ensuing tax year and for succeeding tax years, if required to use up the amount of credit. The board's abatement of an amount of tax shall automatically abate any uncollected interest and fees relating to that amount. 24 V.S.A. § 1535.

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