32 V.S.A. § 4469 — Tax credit upon successful appeal

Whenever a taxpayer has had his or her appraisal reduced upon appeal and has paid
the tax due upon the original appraisal that he or she appealed, the taxpayer shall
be entitled to a credit against the tax for the next ensuing tax year, and for succeeding
years if required to use up the amount of the credit, for the amount of tax paid in
excess of that due upon the reduced appraisal. (