The Board of Civil Authority hears appeals from taxpayers who are still unhappy after receiving a determination from the listers in their grievance. A taxpayer may not skip the grievance process and go right to the BCA for an appeal.
An appeal from the listers to the BCA begins with a written appeal from the taxpayer, filed with the clerk, listing the grounds for the appeal. 32 V.S.A. § 4404(a). This notice must be filed within 14 days of the date of mailing of the result of grievance notice. Note, however, that if an action of the listers has prevented the taxpayer from filing a timely appeal, a taxpayer may still appeal "within a reasonable time" to the BCA. PVR Rule 82-1 § (32)4404(a) 1.
After notice is given to the town clerk by the taxpayer, the clerk schedules a meeting of the BCA, giving each member written notice at least five days in advance of the meeting. 24 V.S.A.