Court Opinion

ID: 9695578
Source: CourtListenerOpinion
Date Created: 2023-08-25 18:23:38.487878+00
Date Added: 2024-06-11T18:20:14.463510
License: Public Domain

On Motion for Reargument
Barney, J.
Appellees moved for reargument on their right to raise objections to the tax on suit for its collection. They contend that our holding to the contrary overrules prior doctrine expressed in National Metal Edge Box Co. v. Readsboro, 94 Vt. 405, 111 Atl. 386, Champlain Realty Co. v. Brattleboro, 97 Vt. 28, 121 Atl. 580, and Boyce v. Sumner, 97 Vt. 473, 124 Atl. 853.
These cases do not involve the raising of defenses by a taxpayer to a suit for collection of the tax by the municipality. Furthermore, although the law at that time, G. L. 918, required only that defenses to be raised in such suits be affirmatively pleaded when suit was brought, No. 25 of the Acts of 1939 changed the rules. These defenses may be raised in such an action only if objections have been properly and timely filed with the town or city clerk in accordance with 32 V.S.A. §§5292-5294.

Motion for reargument denied. Let full entry go down.