(a) Any aggrieved licensed user or taxpayer may have any decision, order, or finding of the Commissioner made under this chapter reviewed under Rule 75 of the Vermont Rules of Civil Procedure. Such review shall be to the Washington Superior Court or, in the discretion of the appellant, to the Superior Court in the county where the licensed person has his or her principal place of business or residence. The hearing on the review shall be de novo.

(b) The appeal provided by this section shall be the exclusive remedy available to any licensed user or taxpayer for review of a decision of the Commissioner. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, § 6.)