Bucl:nam &Black1097 Main StreetPO BoY 310

St. Johnsbury, VT0819

STATE OF VEIt1VIONT

SUFERIO~R COiTITT CIVIL D~ISIOI~Essex Unit Docket Noe

ELI7.~.BET~ H. BftQ~ I~UMANE SQCIET~' , Il!'CePlaintiff

vsa

TOWN OF VICTORYDefendant

COMPLAINT

COMES NO~'V Plaintiff Elizabeth H. Brown Humane Societys Inc. (66Humane

Society") by and through its attorney, Deborah T. Buckram, of Buckram &Black,

P.C., and hereby states as follows:

PARTIES

1. Plaintiff Humane Society is a Vermont non-profit 501 (c) (3) corporation located in

Victory; Vermont.

2. Defendant Town of Victory ("Victory") is a duly organized town in the State of

Vermont.

JURISDICTION

3. Jurisdiction of this matter is based on V.R.C.P. Rule 75.

FACTS

4. Plaintiff re-alleges paragraphs 1 ~3.

5. The Humane Society was incorporated as anon-profit corporation in 1985 [Exhibit 1—

Vermont Secretary of State Printout showing the Society9s corporate information], and

enjoys S~Iicj(3) status. Its annum budget is approximately ~12,~~i~0, and its income is

derived from rent from the caretaker living on the property, and from donations. It does

not r~eive an}~ fu:~ds for its services other than by court ordered restitution. or ether

court ordered means.

6. Patricia Mitchell is the President of the Humane Society.

7. The Humane Society owns real and personal property in Victory, Vermont. [E~iibit

2—Humane Society Deed]

8. The Humane Society is exempt from f.axation pursuant to 32 V.S.A. § 380 (15), which

provides as folio«,~s: "The follov~Ting property shall be exempt from taxation:. , ..(] 5)

Real and personal property owned by a charitable, nonprofit organization devoted to the

~.velfare, protection. and humane treatment of animals, incl~zding any premises of a

custodian or caretaker which is attacked to or is located on the grounds of such an

animal shelter.9f

9. The Humane Society has been actively involved in the welfare, protection and. humane

treatment of animals during its entire existence° For example, the Humane Society is

presently taking care of 11 horses seized by the Caledonia County Sheriffs

Department, per order of the Caledonia. Superior Court.,

10. The Humane Society purchased real property in 2010 from sale of a foreclosed

property. That year, the Victory Board of Civil Authority determined that the Humane

Society was exempt from taxation, and the Humane Society has remained property tax

exempt until June, 2014 when Victory listers determined it was no longer exempt. ever

since°

11. In June 2013, a resident of`the Victory, Greg Hovey, applied for an Act 250 permit for

a dog kennel located in Victory.

Bucl:nam &Black1097 Main StreetPO Box 310

St. Johnsbury, VT0819

Appeal of T~ StatusJuly 28, 2Q 14Page2of6

12. ° . Patricia Mitchell did not appose Greg Hovey's appl7cation for an Pict 250 permit, and

in response to various complaints by Victory part time and fulltime residents,

determined that the animals in Mr. Hovey's kennel were ~iealthy and well cared for.

13, Ms. l~~rtchell5s opinion was vehemently opposed by several people in town, including

several Victory town officials, and she received anonymous threatening letters.

14. Greg Hovey has been targeted. by Victory town officials, who have filed various

complaints about his keruxel, all of ~~hich have proven to be without merit.

15. The town officials have targeted NIr. Hovey and his supporters, such as Patricia

Mitchell, to benefit Mre Hovey's neighbors, Robert and Toni Flanigan, who have

complained to multiple town and stake officials about 1VIt. Hovey, all without merit.

16. At the March 2014 Town Meeting, Jan Stanley was elected Lister. She was heard to

say that now that she was elected Lister, sh.e could go after Pat Mitchell and the

Humane Society.

17. On April 8, 2014, a member of the Victory Board of Listers wrote to John

Westinghouses of the Vermont Department of Taxes requesting an opinion regarding

the tax exempt status of the Humane Society.

18. Mr. Westinghouse wrote back to the Victor} Lister stating that the Humane Society was

tax exempt. [Exhibit 3]

19. Despite Mr. Westinghouse's opinion, on or about June 2, 2014, the Listers of

Defendant Town changed the Humane Society's exempt status and assessed the

Humane Society's property. [Eachibit 4—Undated Notice to Humane Society]

20. The Linters notified the Humane Society of its right to grieve the decision to the Linters

[Exhibit 4]

Bucl:nam &Black1097 Main StreetPO Box 310

St. Johnsbury, VT0819

Appeal of Tax StatusJuly 28, 2014° Page 3 of C

21. The Humane Society duly o eved to the Listerss end a meeting was held on June 25,

2014.

22. On June 26, 20149 the Listers denied. the Humane Society's grievance ai d notified the

Humane Society that it had 14 days to appeal to the Board of Civil Authority. [Exhibit

5—Denial of appeal from Linters]

23. The Humane Society duly grieved the Lister's decision, and Patricia Mitchell attended

the hearing in front ofthe Victory Baard of Civil Authority (`Board") on July 21, 2014.

24. The Board is required, under 32 V.S.A § 4404 to "...°within 15 days from the time of

the report, certify in writing its notice of decision, with reasons, in the premises, and

shall file such notice with the town clerk who shall thereupon record the same in the

book wherein the appeal was recorded and forth«ith notify the appellant in writing of

the action of such board.95

25. At the hearing, some members of the Board claimed they ha.d no authority to change the

decision of the Linters. Therefore, upon information and beliefs the Board has

determined it will not issue a written decision, as required pursuant to 32 V.S.A. § 4404.

COUNT I—DECLAR4TORY ANI3 INJUNCTIVE RELIEF

26. Plaintiff re-alleges paragraphs 1-24.

27. The Listers violated their ministerial duty in determining that the Humane Society was

not exempt from property taxation, when 32 V.S.A. § 3802 (15) is clear and

unambiguous.

28. The Humanz Society provides exemplary and necessary services to the public at na

cost.

Bucl:nam &Black1097 Main StreetPO Box 310

St. Johnsbury, VT0819

d

Appeal of T~ StatusJuly 28, 2014Page 4 pf 6

29. The Humane Society cannot afford to pay property taxes on its property located in

Victory.

30. Plaintiff seeks declaratory and inj~.nctive relief asking this Court to ~eclar~ that the

Humane Society is exempt from property taxes, and enjoining ~,ictory from collecting

those taxes.

CQUNT II—VIOLATION QF FL~iINTIFF'S CIVIL RIGHTS

31. Plaintiff re-alleges paragraphs 130.

32. Victory town officials are targeting the Humane Society because Patricia Mitchell did

not oppose Greg Hovey s Act 2.50 permit, and did not agree with town officials9

complaints about the operation of the kennel.

33. Victory Linters' decision was wholly irrational and arbitrary, and actuated by personal

moti`~es unrelated to the Linters' duties.

34. Victory Listers' decision was made to benefit Robert and Toni Flanigan in their

ongoing campaign against Greg Hovey's kennel. operation.

35. The Lister's conduct violates ~4rticle 7 of the Vermont Constitution, the Common

Benefits Clause, and the 14`h Amendment to the United States Constit~.ition.

~6. As a result of these violations, and fihe requirement that Plaintiff vindicate its rights by

requesting declaratory and injunctive relief, Plaintiff has suffered. damages, including

but not limited to attorney's fees and costs.

WHEREFORE, Plaintiff prays this Honorable Court:

1. Declare that Plaintiff is exempt from Victory property t~eso

2. Issue a preliminary and permanent injunction ordering that Victory declare Plaintiff

exempt from taxes, and not assess Plaintiff property taxes,

Bucl:nam &Black1097 Main StreetPO Box 310

St. Johnsbury, VT0819

Appeal of Tax StatusJuly 28, 2014Page 5 of 6

Bucl:nam R Black1097 Main StreetPO Box 310

St. Johnsbury, VTO~S19

3. Award damages, including attorney's fees and costs.

4. Award. any and all other relief which to this Honorable Court seems jest and. equitable.r~

Dated at St, Johnsbury, Vermont this _; day of July, 2014.

Respectfully submitted,

^~t /

^~ V~~~ ~ ~~j~

Elizabeth H. Brown. Humane Society,by their attorney,Deborah. T. Buckram, Esquire (ERN 1341)(802} 748-5525 ext. 101dbucknam@vtlegalhelp. com

Appeal of Ta~c StatusJuly 28, 2014Page 6 of 6

7/27/2014 Corporations Division

• .~ ~ ~~.

Business Information

Business Details

Business Name: ELIZABETH H. BROWN HUMANE SOCIETY, INC. Business ID: 0047134

Business Type: Domestic Non-profit Corporation Business Status: Actin

I Business Description; ANIMAL CARE

!i Date of Incorporation 1 Registration Date: 12/0911985

~I Principal Business Office Address: SO Buttonwood Lane, Victory, VT, 05858, USA Mailing Address: 80 Buttonwood Lane, Victory, VT, 05858, USA

Citizenship I State of Incorporation: Domestic/VT Last Annual Report Year: 2014

Principals Information

Name(Title: Business Address:

Patricia D Mitchell President SO Buttonwood Lane, Victory, VT, 05858, USA

Wendy Bora Vice President 52 Minister Hill, S Wheelock, VT, 05851, USA

!; Jan Wade Secretary 238 Horseshoe Lane, LyndonNlle, VT, 05851, USA I,

Registered Agent Information ~

Name: RANDALL D. NORTHROP

Physical Address: 270 SUMMER STREET, ST. JOHNSBURY, VT, 05819, USA

Mailing Address: 270 SUMMER STREET, ST. JOHNSBURY, VT, 05819, USA

Trade Name Information

Vo Trade Names) associated to this business.

,!!ng =~.sior„ Jame nis~o ;, ~:cWrn ie Sea~cl~~

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https://~wr~v.~tsosonl i ne.corr~onl ine/Busi Hess Inq ui re/Busi Hess Informati on?busi nessl D=47134

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s~rn~rL or• vrizr~oN7~LSSCX COUNTY, SS.

Deutsche Iianl: Naliuiiai "Trust Cou~pan~~,a~ Truslce for the Cerlilicalelii~l~lers alSoundview 1-lome Loan "frusl 2U(1 -0f'T ~_,~1SSe!-3t1C~tr~l, Ce!'tlfiC~lec, Sri'i~~S ?OO5-Q1''T3,

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~~4;~~f~w1~l~is Lo~jrusure action •vas (ilec4 by P1<<inLi.Cf, I~eulscl~e Bain: Nation~il Ttiist Company,

as 'ii~iislee for tl~e C.crlificalcliolil~;rs of Souudvicw 1-loiue Loan "I'r~tsl "'005-pP'f3, Asset-

B~ckcd, C;er~ilica[es, Series OGi--GI'~i 3, iiy Co~npiaint ilafeci Pvfarcii 3U, LuUI, against

Defendant/Mort}~agor, Phillip W. ~lticiils et al. ~1 Jud'p'I11C11~ OfCICC AfIC~ UGCICE O~~ I'OfCCI05lll'C

1'~'OS 1SSU~CI Lly X1115 C011fl OA .~anuary 23, ?009, which Orcler provided for tl~e public sale oP the

prel,er±y ~_it~l~ss ll,e. ~~t~ni~rrfV v..;LS n~~lecmed by a dcicnilanl in ibis action.. Since no defendant

rc~eemcd Lheir interest in ibis properlY, a public auction sale ol~ the proporty vas held on

February 5, 2010. A Report ~I~S:ile Iris bEeu tied wiLl~ Lhc Courl bV [he nuc.tioneer. IZobcrt

Prozza

Titerc.~orc, b~we~l un the Kepart of Sale and all other ~~Icadin~~s lilcd wiUl ll~c Co~u~l, and.

l6e opposition, if any. and hood cause ap~~earinc, the Court hereby 15rids as follo~•vs~

1. ~~hat llie ~lul~~ nolice~l sale of ll~e suhjeclJaud and prcniis~s ~~us hclil by plaiiiliil'c~ri

Pcbrucu•v 5. 2U I U:

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L'ehi,q ~,~r ~,,,~r ~n~-.s~,,,<<~ l~en~l.+ ~urcl pre~~,ise.c us cun~ erect ro P/iiHip II :.-lrkin.~ hr IPurr,inlrUc'c~lu%Ciiorre If`. C~rGUn un<l ~llcn•%r~ri~ U. Drou•~f. T'rusiees nJlhe Al~u.juri~ l~. 1)~~m+•n

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1l~~^ 7'ou~ir cif F'ic/ur_r I.arni I7~•~. ur~l.~.CERTIFY iH15 ~OCl1MEN7 TO 6E A

TRUE COPY OF T1~E ORIGINAL aN FILE{!~ THE OFFICE Ot~ iliE CIERK OF 1Ht

ESSEX COUNTY SUPERlORCOURT THIS

DAY O~~S~_

IeRklDeputy Clerk

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EXHIBITdD

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nLl_ AV F_'~I! IE.

iTC 305

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_. .._. !Je'inS. a Cel7arn luncl urlcl ~~rr~/rl is e3 ct»rsLy7 u1V r)/iii rurril a/~Lun~/ lr~ee/l~a~r lril/r a huu.cc~ !)i7rnirnd uN~.~~r irrrpru~~emn~.s u~td hurn,~ a!! ur~d Urc s~nnc~ land c~iul~~r~mrses a~rrreced ~c~ rlieC;rnrNcuts h~~.hPiu~ronn~ IJerJ n~Cic~or,« FN: l~~uirn and Adrijurie H. ~huu~r~. ~lcrlcr~l it /cn /?,1991, and rei'u~'ded in /lc~uh /~. Puge• /3' n~ IJie Trnrit vJ!'ic~un Lurid !(ccurds..S'uic/ andfvr~niisiLS' mul' b~.,~,~r,~~-,:~ ro ~•~•,~r«~,,.ti~~,~i„~; ri~lda~.

I.ieir7P n~nre curmm~>>lr din~iiai and desicmuled u.> lSI a A/n.ucw Rn~rt! iii llir Tau ~+ rJ f'rc(u~.i',I'~trnu~nc

=!. ~Tha( tl~e inleresfs oC the lollo«~ing persuns and/or entities in the subject land andpremises were Lc~ieclosecl pursuan( to a Judgment Order ancf l~ea~ec of For~.clvs~rt-edalecl .lanuary 2~.200J:

5. Th~.re is no parl_y d~ Cenclant rvl.~use intcres(iil llie aforesaid land and Premises issu~~crior fn the irtle.rest oPplaintil'I;

V. The Judgment ]ndebtedn~ss as of the dale of s~ilc is ~152.230.~7. "l~he ~a~innin;~ bid.vas $~7,7$ I.00. "i here is nu surplus ~n-ail<<ble ic,r ilisUibulion.

1'1-{[-;R.GPORL, ]T 1S I ILRL?BY ORDGRL-'D, AD.IUDGLD AND DGCRECD:

u. The tnLer~sCS of 1'IIiJIip W. /~lkiiis au~l aft ull~cr natne~l d~le:n~ituats in II~e.above de;,c, iUecl land an~1 preiuises are Iorever loi~er..losccl.

b. $75U.OD ol~ llie proceeds of the sale shall be paid to Roborl Proazo, i.0 1'ulJsalisfactiuu of Llic cos[ ul'salc. 7~h~ reu~ainin~ sale procrcds oL~~57.0U1 .00sl~~~ll Le pail ~o i~lain~ifl~ on accatml ul the ltui~is due to it under theJud~mcnf t?rcl~i and Decree ol.' Foreclosure.

c. Tlie duly nolic.e~l sale of the subject land anal premises ]icld bl' Plainli I~f ouPebruur~~ 5.. 2010 to Tlic l?,~II:II)CUI I-L BfU1V11 a,~UItI11I1C SUCICI)~ is liere~yC011~ I I'll]L! ~.

dated ~t St..loliiisb~.iry, Vermont this _~~)~ of ~ . ZU10.

'roves, ri~~i~~~ c~~r~~ ' G~licf.orr~t~erniont~~~~~~ .~i.. _,2D'b [-tun. -arold L. P on,.ir.Receiued fc,r r;c rd.._._~O ~e~~ o'Ciocl~A h~3,Presiding .lu<lgcand rec~~~u~ d in 1~~01.?~ ~of iuncf record: =ssex Superior °Courton page__''Attest,_ (% ' 'L ~vP.IIRr-U , ,~Tovf~i ~;_;•uic

Gmail - El3HS Tai Exemption

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E~~'~ fax Ex~~tRtEa~8 messages

Ti~~ry 8~~~ <V{Ciui ~+IIS cf.i`ilOYG~Sfi i61I.CGi i i>To: John 1(~~estinghouse <john.westinghouse@sta~e.~~~.us>

Hi Sohn,

Page 1 of 5

TEnany ~ayd «~ictar}rlist~r.tboy`cE@grr~aEl.corrt>

Ha~~e you had a chance to look of the Elizabeth Bro~~m Humans Society Deed?

~Ne are curious as to what your opinion is about that.

~ T".~ T T „

r"~ ~G vC~

Sai, reb 22, LU14 at x:55 /~fth

EXHIBITaY

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~i~a~y Boyd <~~ictorylister.tboyd@gmaii.com> Tue, Rpr 8, 201 at 8:50 PMTo: ,fohn Westinghouse <john.wesfinghousz@state.vt.us>, fVlich~le Wilson <michelle.wilson@staie.~~t.us>Hi John ~ Michele,

We, the Victory Lisier, received a tax exempt application from the Elizabeth H. Bro~n~n F~mene So~i~±}~ onJanuary 17th, 2014. V1/e would greatly appreciate you opinions concerning *.F!is mad=r.

"_ _` _ ~' ~` " "`' • "~ pp(;ca~ior~ ~ suppoRing oocumenis supmined, a ioiaerri c5c iiiiu cuc;,iicu c:.i16 u0.~0~ vi ~~tIS c{iicll ~~ c centitled "Our Research" and a letter with questions we have.

i hank You

F EE-~BHS Tam ckempt ~:~~Eicat~a~ a Oar Res~~rch.zip

G~ EHBF~S_QuestionsRegardingfazExemp~;pp_4.6.20'i4.docx26K

l~estinghouse, John <John.Westinghouse@state.vfi.us> Tue, Apr 8, 2014 at 11:29 PMTo: Tiffany Boyd <victorylister.tboyd@gmail.com>, "Wilson, Michelle" <~ichelle.Wilson@state.vt.us>

Tirany

h>>ia rein Chic no c` ~~`i~rol nonnlc .n n~~r l;cr~-,rmor~t _ r~~J „„ .+f ±L,~ ., ...t, _ ~L.~ ... _ ~ _ i_i L... r..~. ~ .. ~.... ... ~„c,. ~ ~~..: _ .~ _;. ~r.;~~~~.,,i u~c~ uu~ f,ivNc~iy .iiivu~u uc~cx ~x°mpt. humane Socictic5 cl"c ~~3iU~01'i~y eX°?1ri. f 1115 ~ci ~ICl1~ar prop2rry may F~zve some variances

if0iY1 Lyle flpi fl'1, ~IOVd?Vcf Lil?)f c'~2 an fictive orbarization i~'i~~ IS ii °gU2f1`~~y C31~2G~ U~70n LO fflcflzo2 S°V2f2znimal cruel~y problems i~ ~h= area. i.2. the Bana case in L~mdonville end Rabbit r~1n in Darn~i!le, bosh o`

https:/Ir1z~i~.~ooQ~e.cam/r~aivuJO/?~=2~i1.-0Rft ~~hA;~~-;;;~:.~„+~r„—=~;-,~~,~.,,o~-,~L_----- .,, , ,.,,,. .

v~ua~~ - r,Dn~ i ax r,xemptionPale 2 of ~

vdhich received vdip'e media at~~ntion. Pat is very active in =indirb protection in various Icrtiors .or Theseabused animals and the area benefits from her services and netv~crl: system.

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District advisor

802-525-s6;3- Home Office

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~~'~jiR~ 11^'~I^V Mi^1\:f1 11'~?i~=_' . --_,'1^,l1iC'=' •_h_•,iri~l~'~~"_i; r-~m~- ~- - - -_Sect: Tuzsday, April 08, 2014 8:5I PM~Q: ~N~.~i}::Z^~iQ'~.~..° 'vIi^• ~~~;!SviZ. t`ii~iil..iiE.'/ ~

SuEr~ect: Re: EBHS Tax Exemption

Ni John & h~ichel~,

t~lf2, tha Vic~or~~ Lister, rec?ived a ta; e; smpt applic~tior Trom ~n~ cl~zabem H. ~rovvn Hui ~ Cana Society onJanuary 17th, 201.4. 1~'e v~~ould ~i Gaily ~pp~2Ciat2 yrou opinions conc=mi~q this matter.

Please find attached at the bortom of this email the application &supporting documents submitted, a folderentitled "Our R2saarch" and a lerter with questions we ha~~e.

Thank You

TEfEar~y Boyd <victorylister.tboyd@gmail.com> ~~~ied, Apr 16, 2014 at 3:56 PMTo: Michele Wilson <michelle.wifson@state.vt.us>

Hello Michele,

just wanted to make sure you had received my phone messages.) 2m curious to know if you have had achance to review this tax exempt application and questions about it. I would really like to speak with youabout this before I move forward.

You can also reach me on my cell phone at 802-393-2976.

Thanks!

•, 'f •e

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L~i~lEsan, f~hecheEie <Michelle.Wilson@state.vt.us>To: Tiffany Boyd <victorylister.tboyd@gmail.com>Cc: "Westinghouse, John" <John.VNestinghouse@state.vt.us>

Tiffany,

Page 3 of 5

rri, Apr 18, 2014 at 9:39 Af~~l

have been out sick. I see that John Udestinghouse has replied to you, do ~~ou F~a~~e an issue ~a~ith his response? I±522815 3DDfODflate t0 I712. Let f1'12 I:now if you have a d;~fering oPini~~, ~nro ~?~ riicriicc it

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f~ontpeiier, ~ 05633

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COf~F{DE~lT{,4~IT1(NOTIEE: This email may co~otain confidential information be{onging to the VermontDeRartment of Taxes. The information is intended only for use of the i~divid~al or entity addressee. !fyou are not the intended recipient, you are prohibited from any disclosure, copying, ~istribcation or thetaking of ar~y action ire refia~ce on the co~ste~ts of this i~for~rsation and arsy such action v~~ould subjectyou to civil and/or criminal prosecution under state and Federal co~sfidentiality ;atnrs. !f you receivedtl~ES emaEi bra ~rrar, immeeiat°IY F~OtETY L'~ ~~ ~G~-5E~7 FOB TLlCL~9~~ ERs., ucti~RS.

C:~C: Tiffan`r Boyd [~ailto:Vl'~ vi')%ifs;ci,~~O~rrL~t~~ii~i~.C.~'"^~J~er~~: 1Nednesday, Ap; iI 16, 2014 3:56 PMTQ: 1Ni!son, Michelle

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Tiffany Boyd <victorylister.tboyd@gmail.com>To: "1~Ison, Michelle" <Michelle.Vl~ilson@stat~.vt.us>

rii fviiCh~ie,

Page 4 of 5

Fri, Apr 18, 2014 at 3:23 PM

Yes, I do have more in-depth concerns about this. Are you av=_ilable Tuesd2y April 22nd? I ~1~ill be in thzofrice Trom 1-5pm.

Thank you for your reply,rQuoted te::i n~;;d~r~]

1~il~Q~, f~ich~[[e <Michelle.~~risonCst~ts.~rt.us>To: Tiffany Boyd <victorylister.tboyd@gmail.com>

n .~. 'S O ') r1 ~ A 1 A . r1~ ~ ~, r~N~ i v, c~ ~-r c~ ~+.t7rJ rt~

have aopts a(I day Tuesday. I will be in Monday, Th!~~cd3;~ ?n~i Fr~r~~, tr;~o.~;,o~,~~„ ;~ ~ nc` ;,, y,;;;;..~~~.~ ~ ~~6

~~~Fied~ [~>`f~!>i~sar, Operztions Chief

Property Valuation and Review

Department or Tzxes

133 State Street FL 1

Montpelier, VT 05533

SC2-828-553 fax 828-2824

C0~9FBDEI~TE~~iTY ~O'~ECE: 'phis ervsail cnay corstaor~ c~:s~~der~t~~l i~s~~rrzatiaR ~~E~r~e~g to tEve ~errriantGcpartrent ~} e axes. Tire i~i•orma~ion is intendea aniy sor use aT the i~ciividuai or entity a~cfressee. ~fyon are not the intended recipient, you are prohibi~ed frarn ar~y disclQSUre, coping, c€istribution or theraking of any action in ref~a~ce on the contersts a. phis information and any such action vvo~id subjectyou to civic and/or criminal prosecution understate and Federal confident~zlity lzuvs. If You receivedthis errsail in error, immediately notify t~s at 828-6639 for further iRStructio~s.

Frorry: Tifrany Boyd [mailto:vic~orylis~er.tbo;~d@gmail,com]Sent: Friday, April 18, 2Q14 3:24 PM

[Quotad text hidd,=n]

Tif~~Ry Boyd <vict~rylister.tboyo@gmaif.corn>To: "Wilson, Michelle" <Michelle.Wilson@state.t~t.us>

Fri, Apr 18, 2014 at 4:58 PM

~1tC,7. S:IIr'i12I~.a0Q~~~.00~LT8ivL1~~~~Ll=?~'1~ =~~i~ iP}'1P1~Rr~ri=~i.~+,P.,---T;~..t..~~_oi~n~_ -- -- ~,. a ,---

v~~~a~~ - ~~n~ 1 ax ~,xemption

Mond2y after 2pm works forme, shall I call you?[Quoted iEx; hi;iu2i i]

Page 5 of 5

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TOi~'N OF VICTORYNQTIC~ TO T~.~PAY~RS ~S OF C6/2/2014

C::~.cE ...~ gip: =~is_~ ~° ~_~_ ~'s~~~e

B~20uiv ~_T~IZ~3ET3 ~i i*=U!f:~~=. SOCI=mv80 3LT'i"I`O~iaTO~D ~?~~VICTdRY VT 0~B5B

--------------------------------------------------------------------------Pz cel =D 10-06. ~oczteon k: ------gppN fi72-213-I021D Location H:

Total Acreage 5.00 Procerty Desc=?ption: 5.00 ACRES 6 DWL

i'G~c~ ~Ec? ~G~c51~.E`CC `.:,LiSc Sii.EV8TL32 VZZ12e ~~cZL'c''Et~~QL'S (~c5t ~E~~~ LC~cl Zge~~OQ ~~4~?'OO ~~37~~OQC*_+-rE:].t ( ~'~.=S VE~~}LOt~l Z2 i r560 227 ~5C~0 216; iQQ

Di~£erence: 32,6Q0 32,6Q0 34,700

Real Value Coa~ents : LP~3D Gr'tfiD :' TO 1, AAD~,D Rn33IT & ROOSTERP~IvS, OUT3UI?~DII~C-S TO P_VG & EO~GJOD, FiOJSE TO AVG

~~oaES Tsai Ca~-ae=~ _s : T,Fs v'~ ~-cPv~ iG Z , ~~D D ~3RIT ~ ~005T~r?PEAS, OUT`3UIT.~F3I~3GS TO PVC- ~ 80SC-OOD, ?~OJ~~ m0 ~_VG

Tit?e 32, Vermont Statutes annotated, section ?111 (a) reds as follows:"A person who =eels aggrieved by the ection of the iisters end c~esirES ~obe heart! bar them, she12, o._ or be°ore the day of the griEVan.ce meeting,fi?e s~ith them his objections in writing a.nd may appear at such grievancemeeting in person or by his agents or attorneys. Upon the hEaring of suchgrievance the parties thereto may submit such doc~*eata~r cr swo~aevidence as shell be pertinent therEto."The grievance meEting will begin on: Wedr_esaa~f JL*?e 25, 2014~ i 1 ~~ ~r^ P'r_cn~: 8C2-32S-2.00

EXHIBIT

iJG CGL1 OlS TOWIL '~__~ Q2 ~2z= _CO ~...~ ViCL^~ ~ 4

aY

a9 ~'~DATE: Jtine 25th, 201±

~-t' //`1i?ours: 1:00 PM to 6:00 nM* A homes~ead is ;.he principal dwelling improvements and land owned and occupied by a V~-mont resident :a_'vi3ca: as thein-!~viduzl 's riomicz'_e. A Homestead does not inc_ude buildings cr ~rovements detached °rom cne home and used for business orrantz_ purposes. A houses'te is thzt por~?on o° z homestezd t~zt includes the pcinci~~l dwelling sari as mu;h o. the lzndsu=rouridinq the duelling zs is rersonzSle necess~~y for cse o°. the dwelling zs a home, bu: _n no evert more thza tr,o acres pe=dwelling unit.

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FORS! X22!-84

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TOi~'I3 OF VICTORYNOTICE

r~ESU~T ~F GRIjV~~C~ DI~.~' P~P~Ts

?`0: B20k~i ~LIZ~3ET3 Fi ~i'UN,~.~.~ SOC2ETY80 BUTT02~Y~OOD FIFAVT_CTQRY VT 0858

Yaa a_~ hereby ratified of t're fos ? o~i~z,g ctispositioa o~ the~apEal in regards ~o the vzlue o= your aro~e_ty ic€enti~_edin the gru~,d Zist book ~s fo1~ cks

Parcel T_D: 10-Q6. ~=~1~: 6'f2-213-102102ro~e_ty Desc=igtian: 10-06

V V lC 1L•S C JR~~

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?.y~+...,`~ r QTi.Tm~vT~n~~~~SJ Tv sw'a't v ~ ~v oVVVU ~ IIVVS~ TO AVG

Pc:rsuG-:t to Title 32 , Vermont ~~~tLLES ~.rnot~ted, SECtion4e0~, z ~ersoa aggriEVed by the Final cs.ecision of the board orlinters, after grievance day may ~ppEal to the bocrd.oi civilauthority of the token. The P~PEP.L MUST B~ MADE WITHIN FOURT~EPI(14) DAYS OF THE TL?~L T?~IS NQTICE kTAS I~iILED by the lusters. TheAPPEAL P2tJST r3E MADE IN Th'RITING Ah~II D~LIV~FcED TO TFiE TOTti'N CL~r'ZKend it must briEfly set forth tiie grounds upon which the appEalis based.

S:~~D G. ?.~S'~_~cSTIFFANY BOYDDPI SOMERVILLEJAN STANLEY

EXHEBITd

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