Argentine Tango Society v. Stowe

Vermont Superior Court
Filed 10/31/25
Lamoille Unit

VERMONT SUPERIOR COURT CIVIL DIVISION
Lamoille Unit Case No. 25-CV-03878
154 Main Street
Hyde Park VT 05655
802-888-3887
www.vermontjudiciary.org

The Argentine Tango Society v. Town of Stowe Board of Civil Authority

ENTRY REGARDING MOTION
Title: Motion to Dismiss (Motion: 1)
Filer: Robert E. Fletcher
Filed Date: September 19, 2025

In this case, the Argentine Tango Society requested a property tax exemption from
the Town of Stowe's Board of Listers. The Board of Listers denied the request, and the
Society appealed to the Town's Board of Civil Authority (BCA). When the Society did not
provide BCA's Inspection Committee full access to one of the buildings on the Society's
property, the BCA denied the appeal, deeming it withdrawn. The Society then appealed the
BCA's decision to this court. The Town now moves to dismiss the appeal for lack of subject
matter jurisdiction and argues that, by failing to provide full access to the Inspection
Committee, the Society failed to exhaust its administrative remedies. For the reasons that
follow, the motion is granted in part and denied in part.
A complaint should be dismissed under Rule 12(b) "only if it is beyond doubt that
there exist no facts or circumstances that would entitle the plaintiff to relief." Birchwood
J
Land Co. v. Krizan, 2015 VT 37, 6, 198 Vt. 420 (quotation omitted). In considering a
motion to dismiss, the court construes alleged facts and draws all reasonable inferences
from those alleged facts in favor of the non-moving party. Jd. On a Rule 12(b)(1) motion, the
court "may consider evidence outside the pleadings." Vt. Hum. Rts. Comm'n v. Town of St.
Johnsbury, 2024 VT 71, 1 6.
The Town argues that the court lacks subject matter jurisdiction because the Society
failed to exhaust its administrative remedies. See Vt. College of Fine Arts v. City of
Montpelier, 2017 VT 12, {{ 11-13, 204 Vt. 215 (party appealing denial of property tax
exemption must exhaust administrative remedies by pursing appeal to BCA before turning
to courts, but considering merits of appeal because of Court's previously "inconsistent
jurisprudence" in this area); Rasmussen v. Town of Fair Haven, 2016 VT 1, 112, 201 Vt. 88
("If a taxpayer refuses to allow an inspection of his or her property, the appeal [to the BCA]
is deemed withdrawn."). In response, the Society claims the Town is estopped from seeking

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25-CV-03878 The Argentine Tango Society v. Town of Stowe Board of Civil Authority
dismissal of the appeal because the BCA’s final decision expressly stated that the Society
could appeal the decision to this court. The Society further argues that the court should
consider the merits of the exemption issue de novo, as the Vermont Supreme Court did in
the VCFA case.
As a threshold matter, the court rejects the Society’s argument that the Town
waived or is estopped from asserting its jurisdictional arguments. The Town’s conduct does
not control the scope of the court’s jurisdiction. It is “axiomatic” that “[s]ubject matter
jurisdiction cannot be waived,” and that a party can raise jurisdictional objections at any
time during litigation. Town of Charlotte v. Richmond, 158 Vt. 354, 358, 609 A.2d 638
(1992).
The court is not persuaded, however, that the Society’s failure to permit access to
the Inspection Committee constitutes a failure to exhaust administrative remedies that
requires dismissal for lack of subject matter jurisdiction.
Rather, the court concludes the Society may appeal the BCA’s final decision. Thus,
the issue of whether the BCA appropriately deemed the Society’s appeal withdrawn is
squarely before the court. But the merits of the exemption issue are not. See Rasmussen,
2016 VT 1, ¶ 15 (“The only decision on appeal is the BCA’s determination that taxpayer had
withdrawn his appeal from the listers’ appraised value by refusing to allow the inspection.
It would be inconsistent with the statutory scheme and with our case law to allow a de novo
hearing on the appraised value of taxpayer's property in the absence of any ruling on the
merits from the BCA.”); Garbitelli v. Town of Brookfield, 2009 VT 109, ¶ 7, 186 Vt. 648
(considering merits of inspection issue on appeal). Following the VCFA decision, there is no
ambiguity that a taxpayer must first present an exemption appeal to the BCA before
moving up the procedural ladder. VCFA, 2017 VT 12, ¶¶ 11-12. In the event the Society
prevails on the withdrawal issue, the court will remand to the BCA to address the
exemption issue in the first instance.
ORDER
The motion to dismiss is GRANTED IN PART AND DENIED IN PART. The appeal
in this court may go forward but is limited to the issue of whether the BCA properly
deemed the Society’s appeal to have been withdrawn.

Electronically signed on: 10/30/2025 pursuant to V.R.E.F. 9(d)

_______________________________________
Benjamin D. Battles
Superior Court Judge

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25-CV-03878 The Argentine Tango Society v. Town of Stowe Board of Civil Authority