Opinion ID: 2749038
Heading Depth: 1
Heading Rank: 1

Heading: Participation of Listers in Deliberations

Text: ¶ 19. By statute, a town board for the abatement of taxes is composed of the listers, the town treasurer, and the board of civil authority, which is made up of the town clerk, selectboard members, and justices of the peace. 24 V.S.A. §§ 801, 1533. In their petition for a tax abatement to the board, taxpayers challenged the decision of the listers as being “manifest error or a mistake of the listers,” id . § 1535(a)(4), which is one of the seven bases upon which a tax abatement board “may abate in whole or part taxes, interest, or collection fees.” Id . § 1535(a). Both parties acknowledge that such a challenge places listers in an awkward situation, “where they are put in the position of defending their own actions while reviewing the same.” For that reason, and at taxpayers’ request, listers agreed not to vote on taxpayers’ request. [3] ¶ 20. The quorum requirement for the board of abatement provides that the act of a majority of a quorum at a meeting shall be treated as the act of the board. 24 V.S.A. § 1533. However, this quorum requirement need not be met if the town treasurer, a majority of the listers, and a majority of the selectboard members are present at the meeting. Id . When the board’s authority rests on a quorum, the listers are not necessarily required to be part of that quorum. But where the board’s authority to act rests on the alternative—presence of the treasurer, a majority of the selectboard members, and a majority of the listers—the presence of a majority of listers is necessary to make a quorum. ¶ 21. In this case, the board indicated to taxpayers that a majority of the listers had to be present to make a quorum. For that reason, the board proposed to taxpayers that two listers be present during the deliberation, but not vote. Taxpayers initially objected that the presence of the recused listers during the deliberation would be inconsistent with their recusal, but after discussion with the board about the likelihood that the departure of the listers would defeat a quorum and essentially “shut down” the proceeding, taxpayers withdrew their objection to the listers being present during the deliberation. In doing so, taxpayers waived any objection to the listers’ participation in the executive session, and we need not consider it. In re Denio , 158 Vt. 230, 240, 608 A.2d 1166, 1172 (1992) (“To the extent appellants failed to object before the Board, they have waived their objection.”).