BCA

The Board of Civil Authority is comprised of  Selectboard members, Justices of the Peace, and the Town Clerk.  The BCA is responsible for assisting with maintaining the voter checklist and running elections, and to serve as a board for the appeal process of taxpayers grievances.

BOA

Abatement is a statutory process for relieving taxpayers from the burden of property taxes, penalty (collection fees) and interest when the law authorizes abatement and when the board, in its discretion, agrees that the request is reasonable and proper.

The Board of Abatement consists of the Selectboard, Listers, Justices of the Peace, and the Town Clerk/Treasurer.  The BOA exists to prevent an injustice or to help a taxpayer who faces extraordinary circumstances that make it difficult for the taxpayer to meet his or her obligations.  Abatements are cautiously granted insofar as they reduce the income to the town and require the town to either spend less or increase the taxes on the rest of the taxpayers to make up the difference.

Taken from About Abatement, May 2014, Secretary of State, Montpelier, Vermont.