Vt. Stat. Ann. tit. 19, § 1714

The listers of a town entitled to a payment under section 1713 of this title shall report annually the material facts involved, including the amount of the tax loss by reason of the taking of real estate to the Agency, which, after determining the amount of the tax loss, shall certify the loss to the listers. Costs of this program shall be paid from the Transportation Fund. If the selectboard of a town is aggrieved by the determination of the Board, it may, within 21 days after receipt of notice by the listers, appeal to the tax commissioner.