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In a split decision, the Vermont Supreme Court held that section 4111(f) of Title 32 obligates local assessors to “correct” errors in individual abstracts and give the affected taxpayer the opportunity to grieve the changed result, even after the initial grievance day hearings have been held. Consequently, the Assessor in Shelburne acted properly in correcting the taxpayers’ abstract and affording them an opportunity to grieve the change. Murdoch v. Town of Shelburne, 2007 VT 93.

The Town of Shelburne performed a town-wide reappraisal effective in 2003. The Town’s Assessor notified the Murdochs, among others, of a change in their appraisal. The Murdochs did not grieve the new assessed value. Later, after the original grievance days had concluded, but prior to lodging the grand list, the Assessor identified an error in the Murdochs’ abstract. The Assessor corrected the abstract, notified the Murdochs in writing of the change (by sending a second change of appraisal notice), and offered them an opportunity to grieve the changed value. The Murdochs grieved, but were unsuccessful.

The Murdochs filed a civil action to enjoin the Town from implementing the corrected assessed value, claiming, in essence, that the Assessor may only change the assessed value once each year, and must “live with” the individual abstract published if the taxpayer does not grieve the assessed value. The Court declined to issue the requested injunction, and the parties proceeded to an appeal before the BCA. The Murdochs, dissatisfied with the BCA decision, filed an appeal to the Superior Court, and the two cases proceeded together.

On cross-motions for summary judgment, the Superior Court determined that the Town, and its Assessor, must be content with the initial assessed value its placed on the property, where the taxpayers had not grieved that value, and the grievance hearings had been concluded. The Town appealed to the Supreme Court.

By a 4-1 majority, the Supreme Court determined that the statute (32 V.S.A. §4111(f)) “authorizes, indeed requires town listers or assessors to ‘correct’ an erroneous taxpayer assessment and give taxpayers the opportunity to grieve the correction”, even after the initial grievance period has passed but prior to the lodging of the grand list. Murdoch, 2007 VT 93, ¶12.

In dissent, Justice Skoglund writes that the statutory language in section 4111(f) and the statutory tax appeal scheme do not permit correction of an assessment once it has been incorporated into the individual abstract and the taxpayer does not grieve the assessment. Rather, Justice Skoglund reads section 4111(f) as authorizing the correction of errors or omissions identified during the grievance meeting, and not outside that meeting. Id., at ¶20. In closing, Justice Skoglund acknowledges that under section 4261, the Town may correct any “obvious error” even after the lodging of the grand list. Id., at ¶23.