Sunday, September 21, 2014

Appreciation for Depreciation: Part Deux

Vermont Transco LLC v. Town of Vernon, 2014 VT 93A

By Andrew Delaney

We reported on the original decision in this case three weeks ago. With this entry order and opinion, the SCOV grants "appellant’s request to amend the opinion and extend[s] the remand for further findings on the first-year depreciation issue." 

Major differences to note: (1) the opinion changes from a Justice Crawford decision to a per curiam (by the whole court) decision; (2) ¶¶ 20-22 completely change the tune from a no-abuse-of-discretion-when-the-state-appraiser-accepted-the-Town's-evidence approach to a we-need-some-findings-to-review-this-piece-and-there-aren't-any-findings-so-the-state-appraiser-had-better-make-some-on-remand approach. 

That's really all there is to it.  Other than a few words changed here and there to deal with the inclusion of the first-year-depreciation issue, the opinion, concurrence, and dissent are the same as before

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