reglab/housing_qa huggingface dataset:
32 V.S.A. § 4051
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4051. Basis for appraisals

§ 4051. Basis for appraisals|The appraisals made under section 4050 of this title shall be the only appraisals for taxation in unorganized towns and gores. In making such appraisals, the appraisers shall appraise and set in the list, apart from the taxable real estate, lands sequestered for public, pious or charitable uses and paying an annual rent.
32 V.S.A. § 4052
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4052. Contract appraisals; certification

§ 4052. Contract appraisals; certification|(a) No person, firm, or corporation shall be employed by a municipality to perform appraisals of real property for the purpose of property taxation unless approved by the Director of Property Valuation and Review as qualified under this section.(b) The Director shall establish by rule reasonable qualifications for approval which shall include successful completion of educational and training courses approved by the Director, and, in the case of an appraiser hired to do a townwide reappraisal, at least one year's experience with an appraiser who has satisfactorily completed townwide reappraisals.(c) This section shall not apply to elected or appointed officials of any town. (Added 1985, No. 264 (Adj. Sess.), § 1; amended 1987, No. 101; 1989, No. 264 (Adj. Sess.), § 5; 1995, No. 169 (Adj. Sess.), § 8, eff. May 15, 1996.)
32 V.S.A. § 4081
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4081. Procedure when inventory properly completed

§ 4081. Procedure when inventory properly completed|When an inventory is properly filled out, sworn to and delivered and, in the opinion of the listers, contains full, true and correct answers to all the interrogatories therein which such taxpayer is required to answer, and a full, true and correct statement of all the items of property for which the taxpayer filling out such inventory is taxable, the listers shall complete the list of such taxpayer as provided in this chapter.
32 V.S.A. § 4082
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4082. Taxpayer's grand list

§ 4082. Taxpayer's grand list|One percent of the listed value of the real estate taxable to a person shall be added to one percent of the listed value of his or her personal estate; and the sum so obtained shall constitute his or her grand list.
32 V.S.A. § 4084
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4084. Procedure upon failure to return correct inventory

§ 4084. Procedure upon failure to return correct inventory|When a person willfully omits to make, swear to, and deliver an inventory, or to answer any interrogatory therein as required by this chapter, or makes a false answer or statement therein, or if the listers believe that an inventory does not contain a full, true, and correct statement of the taxable property of such person, the listers shall ascertain as best they can the amount of the taxable property of such person and appraise the same at its fair market value. When, in the opinion of the listers, the amount so obtained is less than the amount of the taxable property of such person, they shall further appraise his or her property at a sum which will, in their judgment, equal the difference between the amount of such appraisal and the amount of his or her taxable property. When taxable property of such person is not ascertainable by the listers, they shall appraise the property of such person at a sum which, in their judgment, is the fair market value of all the taxable property owned by him or her. The amount so obtained, multiplied by the percent of fair market value that is used by the listers in the town in which the property is situated, shall be the listed value, one percent of which shall constitute the grand list of such person.
32 V.S.A. § 4085
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4085. Notice to taxpayers on nonreturn of inventory

§ 4085. Notice to taxpayers on nonreturn of inventory|When the list of a person has been made under the provisions of section 4084 of this title, he or she shall be notified thereof by the listers on or before 14 days from the day fixed by law on or before which abstracts of individual lists shall be completed and lodged in the town clerk's office, by a written notice delivered to him or her personally, or by certified mail or left at his or her last and usual place of abode, if a resident, or if a nonresident, mailed to him or her at his or her last known residence. The notice to a corporation shall be delivered personally or by certified mail to the officer whose duty it is to make the inventory. (Amended 1973, No. 104, § 1, 1983, No. 85, § 1.)
32 V.S.A. § 4086
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4086. Omissions in inventory

§ 4086. Omissions in inventory|When, prior to December 15, the listers learn that real or personal estate is omitted from the inventory of a person returned in such year or that a person has failed to return an inventory for such year, they shall notify such person in writing. If such person fails to return an inventory within ten days thereafter, the listers shall act as provided in section 4084 of this title. Taxes shall be assessed and collected upon such grand list as is provided for the assessment and collection of other taxes.
32 V.S.A. § 4087
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4087. Notice to taxpayer of list prepared under preceding section

§ 4087. Notice to taxpayer of list prepared under preceding section|When the list of a person has been made under the provisions of section 4086 of this title, he or she shall be notified thereof by the listers on or before 14 days from the day on which the listers will meet to hear grievances of such persons by a written notice delivered to him or her personally, or left at his or her last usual place of abode, if a resident, or if a nonresident, mailed to his or her last known residence. (Amended 1983, No. 85, § 2.)
32 V.S.A. § 4088
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4088. Contents

§ 4088. Contents|The notice to a corporation shall be delivered or mailed to the officer whose duty it is to make the inventory. Such notice shall be in writing and signed by the listers, setting forth their doings in respect thereof, and the time and place at which they will thereafter meet to hear the taxpayer therein named who is aggrieved by any of their actions relating to his or her list. Unless cause to the contrary is shown within the time named in such notice, such list will become the grand list of such person for the year beginning on the first day of the preceding April.
32 V.S.A. § 4112
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4112. Legalizing defective or invalid abstracts

§ 4112. Legalizing defective or invalid abstracts|If an abstract of individual lists is not lodged in the town clerk's office or is not lodged therein within the time prescribed by section 4111 of this title; or if a defective abstract is lodged therein within the time so prescribed, or subsequent thereto; or if a defective notice or no notice is given under the provisions of section 4111 of this title; or if such abstract is otherwise defective or invalid; or if the listers do not meet at the time and place specified in such notice, on or before February 1 next ensuing, they shall make in proper form and lodge in the town clerk's office a valid abstract or correct any defective one theretofore lodged therein, or perform any act theretofore omitted which is necessary to render such abstract valid.
32 V.S.A. § 4113
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4113. Certificate to amended abstract

§ 4113. Certificate to amended abstract|The listers shall add to such abstract so lodged or amended a certificate setting forth the particulars wherein it was defective or invalid, their doings in respect thereto and the date whereon such abstract was so lodged or amended. Failure on the part of the listers to incorporate in such certificate one or more particulars wherein such abstract was defective or invalid shall not in any manner invalidate their doings touching such abstract.
32 V.S.A. § 4114
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4114. Certificate of clerk

§ 4114. Certificate of clerk|When such abstract is so lodged or amended, the town clerk shall affix thereto his or her certificate showing the date whereon it was so lodged with him or her, or such amendments were added to one theretofore filed. Thereupon such abstract shall become lawful and valid and of the same force and effect as if the same had been filed within the time prescribed by law.
32 V.S.A. § 4115
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4115. Notice by listers

§ 4115. Notice by listers|The listers shall attach thereto a notice in writing signed by them setting forth their doings in respect thereto, and the time and place at which they will thereafter meet to hear all taxpayers therein named who are aggrieved by any of their actions relating to such abstract thus filed or amended; and that, unless cause to the contrary is shown within the time named in such notice, it will become the grand list of the town wherein the same is lodged for the year beginning on the first day of the preceding April. The date so fixed for hearing shall not be less than 15 days from and after the date of such notice.
32 V.S.A. § 4116
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4116. Notices posted and published; mail to nonresidents

§ 4116. Notices posted and published; mail to nonresidents|(a) The listers shall forthwith post copies of such notice in the town clerk's office and in five or more public places within the town, and shall, at the expense thereof, publish such notice for two weeks successively in one or more newspapers printed or circulating therein, to be selected by the clerk thereof, the last publication to be at least three days prior to the date of such hearing. A certificate signed by such clerk specifying the names and dates of the newspapers wherein such notice was so published and the public places wherein such copies of notice were so posted shall be prima facie evidence thereof.(b) Nonresident taxpayers shall receive notice by first class mail on which postage has been prepaid and addressed to their last known address. (Amended 1983, No. 85, § 4.)
32 V.S.A. § 4151
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4151. Grand list of town

§ 4151. Grand list of town|(a) Subject to the provisions of section 4341 of this title, on or before June 25, the listers shall make all corrections in the abstracts and shall lodge such completed book in the office of the town clerk.(b) Subject to the provisions of section 4341 of this title, each lister shall, on or before June 25, attach to such lists thus completed the following oath:"I do solemnly swear (or affirm) that according to my best knowledge, information and belief the foregoing list contains a true statement of the listed valuation of all real estate and taxable personal estate, within the town of ...................... So help me God." (or "under the pains and penalties of perjury.")(c) The town clerk shall certify upon such list the time at which such oath was taken by each lister and the date when the completed grand list was so filed and thereupon such list so lodged, certified and sworn to shall become the grand list of such town, subject, however, to any and all corrections or additions therein or thereto as otherwise provided by law.(d) When by notice from the taxpayer or otherwise the listers are informed of the presence within the town of personal property of the nature described in section 3603 of this title, they shall within 15 days of receipt of such knowledge correct the list of the owner of said property to show the assessed value thereof and shall give notice to the taxpayer of such change in the taxpayer's list in accordance with sections 4087 and 4088 of this title. Copies of said notice shall be transmitted by the listers to the town clerk and treasurer. Within 18 days of receiving said notice the town treasurer, in the event of no appeal on the part of the taxpayer, shall send the taxpayer an amended statement of taxes due, payable not less than 30 nor more than 90 days from the date thereof. In the event of an appeal by the taxpayer, such notice of taxes due shall be sent within 10 days of the termination of said appeal. Collection of such taxes shall be in accordance with the provisions of chapter 133 of this title. (Amended 1983, No. 85, § 5; 2003, No. 70 (Adj. Sess.), § 37, eff. March 1, 2004.)
32 V.S.A. § 4154
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4154. Endorsement of time of reception

§ 4154. Endorsement of time of reception|When a grand list is completed and lodged in the office of the town or city clerk, such clerk shall duly endorse thereon the time of its reception and place the same with the permanent files of the office.
32 V.S.A. § 4154a
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4154a. State-owned land

§ 4154a. State-owned land|At least two months prior to each annual town meeting, the listers of each municipality in which the Agency of Natural Resources or one of its subdivisions holds title to lands and premises shall report to the Selectboard of the municipality regarding the percentage of acreage within the municipality that is owned or otherwise controlled by the Agency. (Added 2003, No. 63, § 56, eff. June 11, 2003.)
32 V.S.A. § 4155
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4155. Certificate and attestation- No appeal or suit pending

§ 4155. Certificate and attestation- No appeal or suit pending|When no statutory appeal as provided by law from the appraisal of the listers and no suit to recover taxes paid under protest is pending on the first Tuesday of February following such lodgment, the selectboard and listers of a town or the mayor and assessors of a city shall endorse a certificate to that effect upon the grand list and the same shall be attested by the town or city clerk with the date of such attestation.
32 V.S.A. § 4156
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4156. After appeal and suit determined

§ 4156. After appeal and suit determined|When any such appeal or suit is then pending, such certificate shall be made as soon as such appeal or suit has been finally determined.
32 V.S.A. § 4157
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4157. Effect of such certificate

§ 4157. Effect of such certificate|From the date of endorsing such certificate upon the grand list as aforesaid to the effect that no such appeal or suit is pending, when offered in evidence in any court in this State, such list shall be received as a legal grand list of such town or city and its validity shall not be put in issue by any party to any action in any hearing or trial in any court.
32 V.S.A. § 4158
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4158. Loss or destruction of grand list

§ 4158. Loss or destruction of grand list|When the grand list of a town becomes lost or destroyed, the listers shall at once make a new appraisal of all taxable property in such town and return the same to the office of the town clerk within 60 days from such appraisal in the manner provided for the appraisal of real and personal estate.
32 V.S.A. § 4159
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4159. Unorganized towns and gores

§ 4159. Unorganized towns and gores|The lists of unorganized towns and gores shall be made up by the boards of appraisers therefor in the form prescribed by this chapter, and deposited in the offices of the clerks of the counties in which such unorganized towns or gores are respectively situated, on or before June 15 next following the making up of the same. At least 14 days prior to the date set for hearing grievances, the appraisers for unorganized towns and gores shall notify each taxpayer in writing by first class mail, on which postage has been prepaid and addressed to the last known address, of any change in the appraisal value of property. During such month, sitting at the places where the lists have been deposited, the appraisers shall hear and decide upon the applications of the persons aggrieved, and the appraisers shall not be required to give notice of hearings other than to fix the time therefor upon application. Changes shall not be made in the lists after July 7. (Amended 1983, No. 85, § 6.)
32 V.S.A. § 4181
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4181. Form and deposit of abstract

§ 4181. Form and deposit of abstract|Annually, on or before June 15, listers shall make and deposit with the town clerk an abstract of the grand list of such town. Annually, on or before July 5, a like abstract shall be made by the appraisers for unorganized towns and gores and deposited by them with the county clerk. Abstracts shall contain information prescribed by rule of the Commissioner of Taxes which is reasonably needed for the proper execution of his or her duties. (Amended 1987, No. 84, § 9.)
32 V.S.A. § 4182
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4182. False abstracts

§ 4182. False abstracts|When a lister or appraiser knowingly makes or returns an incorrect abstract, he or she shall be fined not more than $500.00.
32 V.S.A. § 4183
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4183. Certification by clerk

§ 4183. Certification by clerk|The clerk to whom such abstract is returned shall compare the same with the grand list, and, if he or she finds it correct in every particular, shall so certify on the abstract; and if he or she finds that it is not correct, he or she shall so certify and state wherein, and the changes necessary to make it conform to the grand list.
32 V.S.A. § 4184
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4184. Neglect

§ 4184. Neglect|A town or county clerk who fails to make such certificate, or transmit such abstract, or knowingly makes a false certificate or statement on such abstract, shall be fined not more than $500.00.
32 V.S.A. § 4221
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4221. Time and notice of hearings

§ 4221. Time and notice of hearings|On or before May 20, the listers shall meet at the place so designated by them and on that day and from day to day thereafter shall hear persons aggrieved by their appraisals or by any of their acts until all questions and objections are heard and decided. Listers shall add to the aforesaid abstract certificates setting forth such corrections therein as they shall determine and shall forward to each taxpayer a copy of any certificate relating to his or her list. Such hearings shall not be held later than June 2. (Amended 1983, No. 85, § 7.)
32 V.S.A. § 4222
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4222. Procedure

§ 4222. Procedure|The listers shall meet at the time and place designated in such notice to hear all persons aggrieved as aforesaid who have filed their objections in writing; and on that day, and from day to day thereafter, shall hear those appearing in person or by agents or attorneys until all such objections have been heard and considered. All objections filed in writing with the Board of listers at or prior to the time fixed for hearing appeals shall be determined by the Board notwithstanding that the person filing the objections fails to appear in person, or by agent or attorney, and proper notification of the listers determination shall be sent to the taxpayer. (Amended 1973, No. 86, § 1, eff. for the tax year beginning April 1, 1974, and thereafter.)
32 V.S.A. § 4223
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4223. Evidence; voluntary payment

§ 4223. Evidence; voluntary payment|A person so objecting may submit such evidence under oath or in documentary form as shall be pertinent thereto. Nothing herein contained shall permit the filing of objections by a person who has theretofore, without protest, voluntarily paid his or her taxes assessed on a defective or invalid grand list for that year.
32 V.S.A. § 4224
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4224. Amendment; certificate; notice

§ 4224. Amendment; certificate; notice|When all objections so stated have been determined by the listers, they shall amend such abstract relating to the persons so aggrieved, if they shall so determine, and shall add thereto a certificate signed by them setting forth such amendments. By June 9, notice in writing of such amendments therein made shall be forthwith delivered or mailed postage prepaid to each of the persons filing such objections. The notice shall inform the taxpayer that he or she may appeal from this decision to the Board of Civil Authority by lodging his or her appeal with the town clerk within 14 days of the mailing of the written notice of amendments. Unless the personal notices required by this section were sent by registered or certified mail, or unless an official certificate of mailing of the same was obtained from the post office, in the case of any controversy subsequently arising it shall be presumed that the personal notices were not mailed as required. (Amended 1983, No. 85, § 8; 1993, No. 49, § 23, eff. May 28, 1993.)
32 V.S.A. § 4261
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4261. Correcting omission from grand list

§ 4261. Correcting omission from grand list|When real or personal estate is omitted from the grand list by mistake or an obvious error is found, the listers, with the approval of the selectboard, on or before December 31, may supply such omissions or correct such errors and make a certificate thereon of the fact; provided, however, the listers may make a correction resulting from the filing or rescission of a homestead declaration without approval of the selectboard. (Amended 2005, No. 38, § 14, eff. June 2, 2005; 2019, No. 175 (Adj. Sess.), § 1, eff. Oct. 8, 2020.)
32 V.S.A. § 4262
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4262. Legalizing defective or invalid grand list

§ 4262. Legalizing defective or invalid grand list|When the listers fail to subscribe and attach to the grand list the oath prescribed in section 4151 of this title within the time required; or fail to lodge the grand list within the time prescribed in such section; or if a defective or invalid grand list is lodged within the time so prescribed; or if such grand list is otherwise defective or invalid, on or before February 15 next ensuing, the listers shall correct any defective grand list theretofore lodged in the town clerk's office, subscribe and append thereto the oath prescribed, and perform any act theretofore omitted which is necessary to render such grand list valid.
32 V.S.A. § 4263
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 129 - Grand Tax Lists|§ 4263. Listers' certificate

§ 4263. Listers' certificate|The listers shall add to such grand list so amended and corrected a certificate setting forth their doings in respect thereto and the date whereon such amendments or corrections were made or the date whereon such list was lodged in the town clerk's office.