Alexander v. Town of Barton

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that while administrative agencies cannot rule on constitutionality of legislation, they can adjudicate constitutional questions in determining validity of statutorily delegated agency practices
• recognizing that listing property at updated fair market value each year is “unachievable,” and thus, duty of reviewing body is to “equalize, that is to set listed values at an amount that will correspond to the listed value of comparable properties within the town” (citations omitted
• taxing statutes contemplate equalizing values of properties in the same class and not across classes
• while administrative agencies cannot rule on the constitutionality of legislation, they can adjudicate constitutional questions in determining validity of statutorily-delegated agency practices
• validity of governmental action under proportional contribution clause, Chapter I, Article 9 of Vermont Constitution, analyzed under rational-basis test
• equalization ratio is calculated by sum of listed values of comparables divided by sum of comparables’ fair market values

Source: CourtListener parenthetical corpus (CC0).