Current as of: 2010 Any person aggrieved by the decision of the commissioner upon petition provided for in section 9274 of this title may, within 30 days after notice thereof from the commissioner, appeal therefrom to the superior court of any county in which such person has a place of business subject to this chapter. The appellant shall give security, approved by the commissioner, conditioned to pay the tax levied, if it remains unpaid, with interest and costs. Such appeals shall be preferred cases for hearing on the docket of such court. Such court may grant such relief as may be equitable and may order the state treasurer to pay to the aggrieved taxpayer the amount of such relief with interest at the rate established pursuant to 32 V.S.A. § 3108. Upon all such appeals which may be denied costs may be taxed against the appellant at the discretion of the court but no costs shall be taxed against the state. (Added 1959, No. 271, § 13; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1991, No. 186 (Adj. Sess.), § 21, eff. May 7, 1992; 1997, No. 50, § 27, eff. June 26, 1997; 1997, No. 161 (Adj. Sess.), § 23, eff. Jan. 1, 1998.) ________________________________________________________________________
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