Title: Hoffer v. Dept. of Taxes

State: vermont

Issuer: Vermont Supreme Court

Document:

Hoffer v. Dept. of Taxes (2003-547); 177 Vt. 537; 861 A.2d 1085

2004 VT 86

[Filed 24-Aug-2004]

                                 ENTRY ORDER

                                 2004 VT 86

                      SUPREME COURT DOCKET NO. 2003-547

                               JUNE TERM, 2004

  Douglas Hoffer	               }	APPEALED FROM:
                                       }
                                       }
       v.	                       }	Washington Superior Court
                                       }	
  Department of Taxes and	       }
  Richard Mallary, Commissioner of     }	
  Taxes                                }        DOCKET NO. 45-1-03 Wncv

                                                Trial Judge: Alan W. Cook

             In the above-entitled cause, the Clerk will enter:

       ¶  1.  In this appeal petitioner Douglas Hoffer challenges the
  constitutionality of 32 V.S.A. § 6062(c), part of the prebate provisions of
  Act 60's education property tax code.  Petitioner contends that § 6062(c)
  creates an irrebuttable presumption and arbitrary classifications that
  violate his rights to due process and equal protection under the Fourteenth
  Amendment to the United States Constitution.  The Washington Superior Court
  found no constitutional defects in the challenged statute.  We affirm.

       ¶  2.  This dispute arises from a  reduction in petitioner's
  educational property tax prebate made by the Vermont Department of Taxes. 
  The Equal Education Opportunity Act of 1997 (Act 60) was implemented to
  provide equal per pupil education revenues and equalize statewide education
  property tax rates.  See Town of Killington v. State, 172 Vt. 182, 183-84,