Property sales that occurred after town-wide reappraisal could not be used to establish valuation

摘要

According to the Supreme Court of Vermont, the court will not overturn a fair market value determination supported by the evidence and findings unless there is a clear error of law. Georgia Komitee (Romitee) owned a one-and-a-half story condominium unit in Dover, Vermont, which was built in 2002 and contained 1,824 square feet of finished space. After a town-wide reappraisal in 2010, officials in the Town of Dover (Town) set the property value at $325,000. Disputing the valuation, Romitee appealed to the Dover Board of Civil Authority, which denied her appeal. Romitee then appealed to the state appraiser.