§ 5292

Filing of taxpayer’s objections (a) A taxpayer shall not contest the validity of any tax assessed against his or her person, personal property, or real estate, nor the validity of the action of the listers or selectboard in assessing such tax, nor the validity of any grand list, unless the taxpayer filed his or her objections to the validity thereof, in the office of the town clerk wherein the tax is assessed, within a period of two months from November 15 of each year in which the tax is assessed. (b) If the taxpayer desires to object upon the ground that the notice he or she received, although given in the manner prescribed by law, is based upon invalid or defective proceedings in making up of the appraisal, grand list, or in the assessment thereof, he or she shall file at the place and within the time prescribed by subsection (a) of this section his or her specific objection that the notice received was so based. (Amended 1957, No. 219, § 2, eff. July 1, 1961; 1959, No. 218 § 3.)