Hojaboom v. Town of Swanton
In Hojaboom v. Town of Swanton, 141 Vt. 43, 442 A.2d 1301 (1982), the Court held that 5292 applies only when a taxpayer questions the validity of a tax, not, as in this case, the assessment of property. Hojaboom, 141 Vt. at 49, 442 A.2d at 1304.
There the taxpayers challenged their property assessment and were granted rollback relief pursuant to 4404(c).
The Court rejected the Town's contention that the taxpayers were required to comply with 5292.
"The plaintiffs . . . attacked the Board's findings as insufficient under 32 V.S.A. 4404(c). Neither the validity of the tax nor the validity of the actions of the listers or selectmen in assessing such tax were contested . . . . Therefore the plaintiffs were not required to comply with the filing procedure of 5292(a)." 141 Vt. at 49-50, 442 A.2d at 1304.