Richard Moreno & Brian Lyttle v. Town of Proctor

Vermont Supreme Court
Filed: September 12, 2023
VERMONT SUPREME COURT
109 State Street
Montpelier VT 05609-0801
802-828-4774
www.vermontjudiciary.org
ENTRY ORDER
Case No. 23-AP-276
SEPTEMBER TERM, 2023
Richard Moreno* & Brian Lyttle* v. Town of
Proctor
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APPEALED FROM:
Property Valuation and Review
} CASE NO. 2022-6
In the above-entitled cause, the Clerk will enter:
This appeal is dismissed as untimely filed. A notice of appeal must be filed within thirty
days of the date of the entry of judgment or order appealed from. V.R.A.P. 4(a). If a notice of appeal
is mistakenly filed with the Supreme Court, the notice is considered filed on that date. V.R.A.P.
4(a)(5). The Division of Property Valuation and Review issued a decision on July 5, 2023. The
decision notified taxpayer that an appeal must be filed within 30 days by filing a written notice
of appeal with the Clerk of the Department of Taxes. The notice was not filed with the Department
of Taxes and this Court received a notice of appeal on August 8, 2023, more than 30 days after
the decision. The appeal is therefore dismissed for lack of jurisdiction.
BY THE COURT:
Paul L. Reiber, Chief Justice
Harold E. Eaton, Jr., Associate Justice
Karen R. Carroll, Associate Justice
William D. Cohen, Associate Justice
Nancy J. Waples, Associate Justice