reglab/housing_qa huggingface dataset:
32 V.S.A. § 3411
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3411. Powers of the Division of Property Valuation and Review

§ 3411. Powers of the Division of Property Valuation and Review|The Division of Property Valuation and Review shall through its Director:  (1) employ such staff as is necessary, subject to the approval of the Commissioner of the Department of Taxes; (2) cooperate fully with the Commissioner in any matter in which he or she requires assistance in connection with his or her duties, including the valuation of property for any tax administered and collected by the Commissioner; (3) adopt rules under 3 V.S.A. chapter 25 to provide for the uniform administration of the property tax; (4) maintain any information obtained by the Director from any local official subject to the same rules as to public access and confidentiality as apply to such information in the possession of a local official, as contained in section 4009 of this title; (5) provide technical assistance and instruction to the listers in a uniform appraisal system and provide other related assistance within the limits of available resources; (6) prepare and provide to towns at a reasonable fee form books, other required forms and copies of relevant statutes in booklet form; (7) to the extent of available resources to prepare and provide tax maps for all municipalities not having the same; (8) from time to time to develop and recommend to the General Assembly improved methods for standardizing property assessment procedures and to administer the current use program in accordance with chapter 124 of this title; (9) annually publish the report described in section 3412 of this title; (10) assist municipalities in administration of property taxes, including the appraisal of classes of property difficult to appraise, such as industrial and utility properties; and (11) appraise property required by law to be appraised by the Director, including railroad property under chapter 211 of this title. (Added 1977, No. 105, § 12, eff. July 1, 1977; amended 1985, No. 74, § 299; 1987, No. 243 (Adj. Sess.), § 73, eff. June 13, 1988; 1999, No. 49, § 4, eff. June 2, 1999.)
32 V.S.A. § 3412
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3412. Annual report

§ 3412. Annual report|Before January 15 of each year, the Director shall deliver to the Speaker of the House of Representatives and to the President Pro Tempore of the Senate copies of an annual report including in that report all rules issued in the preceding year. The report shall include the rate per dollar and the amount of all taxes assessed in each and all of the towns, gores, school and fire districts and villages for and during the year ending with June 30, preceding, and the value of all exempt property on each grand list as required by subsection 4152(a) of this title. The report shall also include an analysis of the appraisal practices and methods employed through the State. The Director shall include recommendations for statutory changes as he or she feels necessary. Copies of the annual report shall be forwarded to the Chair of the Selectboard of each town. The presiding officer shall refer the report to the appropriate committees of the General Assembly for their review and recommendation. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this section. (Added 1977, No. 105, § 13; amended 1995, No. 178 (Adj. Sess.), § 427, eff. May 22, 1996; 1997, No. 50, § 10, eff. June 26, 1997; 2005, No. 38, § 21, eff. Jan. 1, 2007; 2013, No. 142 (Adj. Sess.), § 68.)
32 V.S.A. § 3431
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3431. Lister's oath

§ 3431. Lister's oath|(a) Each lister shall take and subscribe and file in the town clerk's office, before entering upon the duties of his or her office, the following oath; and the oath as subscribed shall be recorded in the town clerk's office:"I, _______, do solemnly swear (or affirm) that I will appraise all the personal  and real property subject to taxation in the town (or city) of ____________, so far as required by law, at its fair market value, will list the same without discrimination on a proportionate basis of such value for the grand list of such town (or city), will set the same in the grand list of such town (or city) at one per cent of the listed value and will faithfully discharge all the duties imposed upon me by law. So help me God." (or, "under the pains and penalties of perjury.") (b) When the listers violate such oath, they shall each be guilty of perjury and punished accordingly.
32 V.S.A. § 3432
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3432. Duties of listers

§ 3432. Duties of listers|Listers shall render such assistance, give such information, and make such returns to the Director in relation to the subject of taxation as he or she may require. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 3433
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3433. Duties upon taking up inventories

§ 3433. Duties upon taking up inventories|A lister who takes up an inventory as provided by section 4041 of this title, at the time he or she receives the same, shall indorse thereon his or her name and the date of its receipt. When a lister accepts the inventory of a person not made out and sworn to as provided in this chapter, or willfully neglects or refuses to indorse thereon his or her name and the date of receipt thereof, or willfully neglects or refuses to appraise and set in the list, as required by law, each item described in an inventory filled out as provided in this chapter, he or she shall be fined not more than $100.00 for each inventory so received, and for each such wilful refusal or neglect.
32 V.S.A. § 3434
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3434. Meetings for instruction

§ 3434. Meetings for instruction|The director shall call meetings of the listers to be held at such places and at such times as he or she shall designate for the purpose of instruction touching the requisites of a legal tax inventory, a valid grand list, the law governing their official duties and concerning the appraisal and listing of the various classes of taxable property. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 3435
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3435. Listers to attend meetings for instructions

§ 3435. Listers to attend meetings for instructions|Except as herein otherwise provided, at least one lister or more if the town so votes shall attend all meetings or schools for instruction to which they are summoned in writing by the Director. When a lister is unable to attend, he or she shall forthwith notify the Director, stating the cause of such inability. In his or her discretion, the Director may summon such lister to attend such other meeting as he or she shall designate. Listers who attend such meetings shall receive therefor from their respective towns the per diem thereby voted for listers, or $10.00 per day, whichever is the greater, and their necessary expenses. (Amended 1959, No. 16, eff. March 5, 1959; 1977, No. 105, § 14(a).)
32 V.S.A. § 3436
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3436. Assessment education

§ 3436. Assessment education|(a) The Director shall certify assessment education programs for municipal listers and assessors at convenient times and places during the year and is authorized to contract with one or more persons to provide part or all of the assessment instruction. Certified programs may include instruction in lister duties, property inspection, data collection, valuation methods, mass appraisal techniques, property tax administration, or such other subjects as the Director deems beneficial to listers and may be presented by Property Valuation and Review or a person pursuant to a contract with Property Valuation and Review, the International Association of Assessing Officials, the Vermont Assessors and Listers Association, or the Vermont League of Cities and Towns.(b) The Director shall establish designations recognizing levels of achievement and the necessary course work or evaluation of equivalent experience required to attain each designation. Designation for any one level shall be for a period of three years.(c) Designation obtained under subsection (b) of this section may be renewed for three-year periods upon completion of requirements as determined by the director.(d) The Director shall also notify all towns annually of any new approaches which the Division of Property Valuation and Review is aware of for obtaining or performing mass reappraisals and for grand list maintenance. (Added 2005, No. 38, § 3, eff. June 2, 2005; amended 2013, No. 174 (Adj. Sess.), § 15, eff. June 4, 2014; 2015, No. 57, § 39, eff. June 11, 2015.)
32 V.S.A. § 3461
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3461. Report by village clerk

§ 3461. Report by village clerk|Annually, on or before July 15, school and fire district clerks and clerks of incorporated villages shall make and deliver to the town clerk a statement of taxes assessed by such districts and villages during the year ending June 30, preceding, giving the amount of the grand list, the rate per dollar and the amount of taxes assessed in such districts and villages.
32 V.S.A. § 3464
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3464. Failure to file reports

§ 3464. Failure to file reports|An appraiser, town, school, or fire district clerk or county treasurer who fails to perform the duties imposed upon him or her by this subchapter shall be fined $20.00.
32 V.S.A. § 3465
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3465. Public records, CAPTAP

§ 3465. Public records, CAPTAP|Notwithstanding any provision to the contrary in 1 V.S.A. § 317, section 3102 of this title, this chapter, or any other provision of law, information maintained by the Division of Property Valuation and Review obtained from local governments participating in the Computer Assisted Property Tax Administration Program (CAPTAP) shall be public records subject to public inspection and copying under 1 V.S.A. chapter 5, subchapter 3. (Added 1985, No. 242 (Adj. Sess.), § 312; amended 2003, No. 158 (Adj. Sess.), § 3.)
32 V.S.A. § 3482
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3482. Property listed at one percent

§ 3482. Property listed at one percent|Except as otherwise provided, all real and personal estate shall be set in the list at one percent of its listed value on April 1, of the year of its appraisal.
32 V.S.A. § 3483
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3483. False statement, perjury

§ 3483. False statement, perjury|A person who wilfully swears falsely or who wilfully makes a false statement under the pains and penalties of perjury in violation of any of the provisions of this Part shall be guilty of perjury and punished accordingly.
32 V.S.A. § 3484
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3484. Furnishing names to listers

§ 3484. Furnishing names to listers|(a) On application of a lister in the performance of his or her duties, keepers of hotels, boarding, and dwelling houses shall give the names of all persons residing in their respective houses. When such keeper refuses to give such information, or knowingly gives false information, he or she shall be fined $10.00.(b) On application of a lister in the performance of his or her duties, a person who refuses to give the names of the persons in his or her employ or knowingly gives false information shall be fined $10.00.
32 V.S.A. § 3485
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3485. Records to be kept relating to deeds and mortgages

§ 3485. Records to be kept relating to deeds and mortgages|(a) Annually on April 1, town clerks shall furnish the listers with copies of the property tax returns filed by the clerk under section 9610 of this title relating to deeds which were filed for record during the year ending on the first day of such month. However, upon request in writing by the listers, on or before the 15th day of each month, town clerks shall furnish the listers with copies of the property transfer tax returns to deeds which were filed for record during the next preceding calendar month.(b) Failure on the part of the town clerk to furnish the aforesaid copies shall not render the town liable in damages to any person. A town clerk who wilfully fails to furnish such copies shall be fined $10.00 for each offense. (Amended 1959, No. 21, eff. March 6, 1959; 1995, No. 109 (Adj. Sess.), § 2.)
32 V.S.A. § 3602
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3602. Manufacturing machinery

§ 3602. Manufacturing machinery|Engines and boilers, electric motors, air compressors, traveling cranes and machinery, so fitted and attached as to be a part of a manufacturing or other plant and kept and used as such, shall be set in the grand list as real estate.
32 V.S.A. § 3602a
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3602a. Facilities used in the generation, transmission, or distribution of electric power

§ 3602a. Facilities used in the generation, transmission, or distribution of electric power|All structures, machinery, poles, wires, and fixtures of all kinds and descriptions used in the generation, transmission, or distribution of electric power that are so fitted and attached as to be part of the works or facilities used to generate, transmit, or distribute electric power shall be set in the grand list as real estate. Nothing in this section shall alter the scope of the exemptions in subdivisions 3803(2) and 3802(19) of this title, nor shall it alter the taxation of municipally owned improvements accorded by section 3659 of this title. (Added 1999, No. 49, § 24, eff. June 2, 1999; amended 2021, No. 71, § 14.)
32 V.S.A. § 3603
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3603. Construction equipment

§ 3603. Construction equipment|(a) Construction equipment and other personal estate used in the construction or repair of highways, dams, reservoirs, public utilities, or buildings shall be listed and taxed on the same basis as other personal estate in the town in which it is located on April 1. Such equipment brought into the state after April 1 and prior to December 15 of any year shall be taxed as other personal estate for that year in the town in which it is first used for a normal full work shift. The owner or person in charge of any equipment enumerated in this section shall, upon request of the Treasurer or tax collector of any municipality, present evidence that it has been listed for tax purposes in a municipality in this State. The Transportation Board and other state agencies shall insert in all contracts for construction a term by which the contractor agrees to pay taxes assessed under this section and section 4151 of this title.(b) Nothing herein shall be construed to tax as personal property registered automobiles or motor vehicles owned or used by public utilities authorized to do business in the State in the maintenance or construction of their properties nor shall this section be construed to amend section 3802 of this title. (Amended 1963, No. 92, §§ 1, 2, eff. May 14, 1963; 1977, No. 23, § 1, eff. March 29, 1977.)
32 V.S.A. § 3604
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3604. Mines and quarries

§ 3604. Mines and quarries|The interest of a grantee in severance from surface ownership in mines, quarries, or the right of mining and quarrying, shall be set in the list as real estate, but this section shall not apply to leases named in section 3609 of this title.
32 V.S.A. § 3605
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3605. Water rights

§ 3605. Water rights|The interest of an owner in water rights, power rights, and flowage rights, or any of such rights, owned by severance from real estate interests set in the grand list to another and in connection with which such rights exist, shall be appraised and set in the grand list as real estate to the owner of such rights. This section shall not be construed so as to affect any exemptions from taxation granted under any existing statute.
32 V.S.A. § 3606
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3606. Standing timber

§ 3606. Standing timber|The sale or conveyance of standing timber shall not affect the valuation of the underlying land. (Amended 1997, No. 71 (Adj. Sess.), § 7c, eff. Jan. 1, 1998.)
32 V.S.A. § 3607
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3607. Orchard lands

§ 3607. Orchard lands|When the owner of land, cultivated or uncultivated, has planted the same to fruit trees, such land shall continue to be set in the list at the same valuation as similar land not so planted, but which is used for general agricultural purposes. Increase in the valuation of such land for taxation shall not be made for 15 years on account of trees growing thereon.
32 V.S.A. § 3607a
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3607a. Barns, silos, and other farm structures

§ 3607a. Barns, silos, and other farm structures|Barns, silos, sugarhouses, and bunkers used for silage storage shall be entered in the grand list at fair market value as defined in subdivision 3481(1) of this title, except that by a majority vote of those present and voting at an annual or special meeting warned for the purpose, a municipality may elect to exempt, or to appraise at less than fair market value, barns, silos, sugarhouses, and bunkers used for silage storage located within the municipality which are owned or leased by a farmer as defined in subdivision 3752(7) of this title and used by the farmer as part of a farming operation. An election to exempt or to reduce appraisals made under this section shall remain in effect for future tax years until amended or repealed by a similar vote of the municipality. (Added 1983, No. 215 (Adj. Sess.), § 3, eff. May 10, 1984; amended 1987, No. 249 (Adj. Sess.).)
32 V.S.A. § 3608
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3608. Buildings on leased land

§ 3608. Buildings on leased land|Buildings on leased land or on land not owned by the owner of the buildings shall be set in the list as real estate.
32 V.S.A. § 3609
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3609. Perpetual or redeemable leases

§ 3609. Perpetual or redeemable leases|Perpetual or redeemable leases upon which rent is reserved, except of lands exempt from taxation, shall have an appraisal value as personal estate at a sum of which the rent is six percent. (Amended 1965, No. 45.)
32 V.S.A. § 3611
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3611. Assessment against State easements for flood control projects

§ 3611. Assessment against State easements for flood control projects|Lands over which the State has acquired or reserved an easement of flowage in the completion of its flood control projects shall be set in the grand list of the town to the owners thereof subject to such easement of flowage. The difference between the grand list so fixed and the grand list based on the appraisal next preceding the acquisition of such flowage rights by the State of Vermont, shall be set in the grand list to the State of Vermont. Taxes assessed thereon shall be paid out of the General Fund. (Amended 1957, No. 219, § 2, eff. July 1, 1961.)
32 V.S.A. § 3612
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3612. Owner's improvements

§ 3612. Owner's improvements|In the event improvements shall be put on such land after acquisition of an easement of flowage by the State of Vermont in the completion of its flood control projects, such improvements shall be set in the grand list to the then owner of the land but shall not alter or change the grand list of the State on such flowage easements.
32 V.S.A. § 3613
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3613. Appeal

§ 3613. Appeal|The State of Vermont shall have the same right to appeal from the appraisal of the listers and from the decision of the Board of Civil Authority as is given to any interested individual as provided by chapter 131 of this title.
32 V.S.A. § 3614
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3614. Property on federal land

§ 3614. Property on federal land|Property of a railway or other corporation having a right-of-way over or location upon lands acquired by the United States shall be taxed as other similar property.
32 V.S.A. § 3619
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 123 - How, Where, and to Whom Property Is Taxed|§ 3619. Time-share projects

§ 3619. Time-share projects|(a) As used in this section, a time-share project means a project involving real property containing time-share estates. A "time-share estate" is a right to occupy a unit or any of several units in a time-share project during separated time periods coupled with a freehold estate or an estate for years in a time-share property or a specified portion thereof.(b) With respect to property taxes, both real and personal, on time-share projects, each property owner of a time-share estate shall be liable for the payment thereof to the town. However, the owners' association, corporation, or whatever entity is authorized by the project instruments to manage the common property, shall be the agent of the time-share estate owners for the payment of property taxes from the individual owners to the town. The town shall set in the grand list as real estate the units and common property of the project of which the time-share estates are a part and shall list the entire property to the association, corporation, or whatever entity is authorized by the project instruments to manage the common property, which entity assumes the rights and liabilities of any owner of property in the grand list. However, with respect to each other, each owner of a time-share estate shall be responsible only for a fraction of such assessments, property taxes, both real and personal, and charges proportionate to the magnitude of his or her undivided interest in the fee to the whole estate of which he or she is a part, as covered in the association's, corporation's, or entity's bylaws or other project instruments.(c) A lien by the town for the collection of taxes owed by an owner of a time-share estate shall be imposed upon the entire property composing the time-share project. With respect to notification and sale for collection of taxes under chapter 133 of this title, the owners' association, corporation, or whatever entity is authorized by the project instruments to manage the common property, and not the town, is responsible for notifying all time-share estate owners of any delinquency or other notice required under chapter 133 of this title, and for payment of the delinquent tax together with interest and penalties. (Added 1983, No. 18, eff. March 31, 1983.)