reglab/housing_qa huggingface dataset:
24A V.S.A. § 3-90
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-90. Aggrieved persons permitted to appear before assessors; preliminary review

§ 3-90. Aggrieved persons permitted to appear before assessors; preliminary review|Any person who feels aggrieved by the action of said assessors, and that desires to be heard by them shall appear before them within the time hereinbefore prescribed for said hearing. The assessors shall give written notice by first class mail, postage prepaid, to all aggrieved taxpayers concerning the results of their grievance hearing. The notice shall also inform the taxpayer that he or she may appeal from this decision to the Board of Tax Appeals by lodging a written appeal with the Chief Administrative Officer. The City Assessor shall also be authorized to conduct preliminary review meetings with taxpayers to discuss the valuation of their property. The meeting shall be conducted in an informal manner and no taxpayer shall be obligated to attend such a preliminary review meeting.
24A V.S.A. § 3-91
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-91. Appeal of assessors decision

§ 3-91. Appeal of assessors decision|A person aggrieved by the decision of the assessors may appeal to the Board of Tax Appeals on or before the 19th day of June or within 14 days after the date of mailing of notice, under section 90 of this Charter, by filing with the Chief Administrative Officer of said City a written notice of appeal. The grounds upon which such appeal is based shall therein be briefly set forth; such person shall also notify said assessors in writing of the appeal. The Board of Tax Appeals shall consist of seven residents of the City of Burlington, two of whom shall be real estate professionals and five of whom shall not be required to be real estate professionals. The City Council shall also appoint three of its members to serve as additional members of the Board of Tax Appeals for the purpose of hearing and deciding appeals which arise immediately following implementation of a citywide reappraisal.
24A V.S.A. § 3-92
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-92. Board of Tax Appeals to hear appeals; deadline for hearings; manner of conducting; possible Board of Civil Authority review

§ 3-92. Board of Tax Appeals to hear appeals; deadline for hearings; manner of conducting; possible Board of Civil Authority review|(a) The Board of Tax Appeals shall meet, hear, and determine all appeals in the manner set forth in this section, notwithstanding 32 V.S.A. § 4404. All such appeals shall be heard and determined no later than December 31 of that year. Hearings and inspections of the property shall be conducted by the entire panel as described in this section.(b)(1) The City Assessor shall have the right to request and the Board shall have the right to issue a subpoena for all records of the taxpayer that are material to a determination of the appeal.  (2) Such records shall be regarded as confidential, shall not be further distributed, and shall be utilized only for the purpose of deciding the appeal; provided that no subpoena shall issue unless and until a taxpayer has appealed to the Board of Tax Appeals. (3) If the taxpayer fails to provide requested records in response to a subpoena properly issued hereunder or refuses to allow an inspection of his or her property, the appeal shall be deemed withdrawn or dismissed and no further appeal shall be available to such taxpayer.   (c) The Board shall hear and decide appeals by three member hearing panels, the membership of such panels to be rotated on a periodic basis. All three members must be present and voting, and at least two of the three members of the hearing panel must join in the decision in order for it to be valid.(d) Either a taxpayer or the City Assessor aggrieved by the decision of the Board of Tax Appeals may file an appeal of a decision of the Board of Tax Appeals directly with the Director of the Division of Property Valuation and Review of the Vermont Department of Taxes or the Superior Court pursuant to 32 V.S.A. § 4461 within 30 days of the mailing of the Board of Tax Appeals' decision to the taxpayer.(e) The decision of the Board of Tax Appeals, if not further appealed, shall become the basis for the grand list of the taxpayer for the year in question plus the next two years unless new information of a material nature about the property is discovered, the property is materially changed, or the City undertakes a rolling or complete reevaluation of real estate that includes the property in question. (Amended 2007, No. M-7, § 2, eff. April 17, 2007; 2017, No. M-9, § 2, eff. May 22, 2017.)
24A V.S.A. § 3-93
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-93. Alterations in valuation to be entered in "corrected valuation" column

§ 3-93. Alterations in valuation to be entered in "corrected valuation" column|No alteration shall be made by the assessors, Board of Tax Appeals, or Board of Civil Authority in the figures opposite each taxpayer's name in the columns marked "Valuation" except by inserting in the proper columns marked "Corrected Valuation" the valuations finally determined upon in all cases where the first valuation is changed.
24A V.S.A. § 3-95
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-95. Abstracts sufficient for returns to Secretary of State

§ 3-95. Abstracts sufficient for returns to Secretary of State|In making returns of the abstract of said grand list to the Secretary of State, no further abstract of the individual lists of the taxpayers in said City than that hereinbefore provided for shall be required.
24A V.S.A. § 3-96
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-96. Board of Tax Appeals and Board of Civil Authority to transmit certified copy of appeal proceedings to assessors

§ 3-96. Board of Tax Appeals and Board of Civil Authority to transmit certified copy of appeal proceedings to assessors|Said Board of Tax Appeals and Board of Civil Authority shall transmit to said Board of Assessors a certified copy of their proceedings in such appeal, and said copy shall be recorded at length in the book containing said grand list, and the valuations and lists shall be made in compliance with such copy of proceedings.
24A V.S.A. § 3-97
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-97. Forms for books may be altered as directed by State Tax Commissioner; extension of time

§ 3-97. Forms for books may be altered as directed by State Tax Commissioner; extension of time|The forms hereinbefore provided for the books for the property grand list shall be altered or changed by the Board of Assessors in accordance with any direction which may be given therefor by the Commissioner of Taxes of the State. Extensions of time under the provision of 32 V.S.A. § § 4341 and 4342, as the same may be amended from time to time, may be granted upon written application therefor made by the Assessors.
24A V.S.A. § 3-98
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-98. Council to assess

§ 3-98. Council to assess|(a) The City Council, at the same meeting and immediately after it gives final approval to the annual City budget, shall assess on the property grand list of said City a tax or taxes which will be sufficient to pay all State and county and other taxes required by laws of the State and the provisions of this charter and for such other purposes as are herein provided.(b) The City Council shall appropriate in the annual budget for each fiscal year to the payment of State and county taxes, and for the several purposes of other taxes required by law to be assessed upon the property grand list such sum as will be raised by the required tax on the property grand list of which such tax is assessable.
24A V.S.A. § 3-98a
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-98a. A tax ceiling reduction after reappraisal

§ 3-98a. A tax ceiling reduction after reappraisal|(a) Whenever the City conducts a general reappraisal which results in an increase in the valuation of the taxable grand list, the property tax rate limits as specified for the City tax in section 99 of this charter, the school tax in section 102 of this charter, the police tax in section 102a of this charter, and the street tax in section 102b of this charter shall each be automatically reduced in a proportion corresponding to the increase in the valuation of the taxable grand list due to said reappraisal. When calculating this proportional reduction the valuation of the grand list after reappraisal shall be discounted to account for real growth in the taxable grand list by dividing the reappraised valuation of the taxable grand list by the sum of 100 percent plus the annual rate of real growth in the taxable grand list for the year: =qc Discounted Grand List = Reappraised Taxable Grand List=qc Divided by=qc 100% plus the annual percent real growth rate in the taxable=qc grand list for the year.(b) The respective tax rate limits shall thereafter be permanently increased only when authorized by the voters at an annual or special City meeting duly warned for such purpose.
24A V.S.A. § 3-99
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-99. Additional assessment; amount

§ 3-99. Additional assessment; amount|The City Council, in addition to the taxes required by the general laws of the State, and required or permitted by the provisions of this charter, to be raised upon the property grand list and not included in the tax authorized by this section for City purposes may also annually at the same meeting and immediately after it gives final approval to the annual City budget, assess upon the property grand list for City purposes during the fiscal year, a tax which shall not exceed 52 and 76/100 cents upon the dollar thereof and may assess a larger tax when authorized to do so by the legal voters of said City at a meeting duly warned for that purpose.
24A V.S.A. § 3-100
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-100. Annual assessment for redemption of bonds authorized

§ 3-100. Annual assessment for redemption of bonds authorized|Said City Council shall annually assess upon the property grand list of said City, for the fiscal year, a tax of one and 23/100 cents upon the dollar thereof, the proceeds of which tax shall be applied to the redemption of the bonded debt of the City, and shall annually appropriate for that purpose a sum which in the judgment of the City Council would be raised by a tax of the same rate on said property grand list. Such tax shall not be included within the limitation of amount of tax for City purposes prescribed by section 99 of this charter.
24A V.S.A. § 3-101
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-101. Annual assessment to pay bond interest authorized

§ 3-101. Annual assessment to pay bond interest authorized|The City Council shall at the same meeting and immediately after it gives final approval to the annual City budget, assess upon the property grand list of said City for the fiscal year a tax which will be sufficient to pay the interest due and to become due in such fiscal year on all outstanding bonds of the City so far as such interest payments are not otherwise provided for, and also sufficient to pay the principal of all such bonds matured and maturing during such fiscal year, so far as such principal payments are not otherwise provided for, including provision therefor by refunding, and shall appropriate in the annual budget for the fiscal year in which such tax is assessed for the payment of such bond interest and principal such sum as may be required for that purpose. Such tax shall not be included within the limitations of amount of tax for City purposes prescribed by section 99 of this charter.
24A V.S.A. § 3-102
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-102. Annual local education spending

§ 3-102. Annual local education spending|The City Council and the City Chief Administrative Officer shall comply with the requirements of section 168 of this charter and the Equal Educational Opportunity Act of 1997, including specifically the requirements of 16 V.S.A. § 428, as the same has been and may be amended, with respect to billing property taxpayers following the adoption of a budget for "Local Education Spending" as defined in 16 V.S.A. § 11(a)(29) and the calculation of the equalized yield amount pursuant to such act. (Amended 1999, No. M-14 (Adj. Sess.), § 2.)
24A V.S.A. § 3-102a
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-102a. Annual assessment for Fire and Police Departments use authorized

§ 3-102a. Annual assessment for Fire and Police Departments use authorized|The City Council shall annually assess upon the property grand list of the City to meet the appropriation made for the use of the Police Department a tax which will, in the judgement of the City Council, be sufficient to meet such appropriation; but the rate of said property tax shall not exceed seven and 42 one-hundredths cents upon the dollar of said property grand list, except when a larger rate shall be authorized by the legal voters of said City. The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of the Fire and Police Departments a tax rate not to exceed five cents upon the dollar of the property grand list, except when a larger rate shall be authorized by the legal voters of the City of Burlington. Such taxes shall not be included within the limitation of the amount of tax for City purposes prescribed by section 99 of this charter. (Amended 2001, No. M-11 (Adj. Sess.), § 2.)
24A V.S.A. § 3-102b
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-102b. Annual assessment for streets use authorized

§ 3-102b. Annual assessment for streets use authorized|The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of the Streets Division of the Public Works Department, a tax which will, in the judgment of the City Council, be sufficient to assist in meeting such appropriation but the rate shall not exceed three and 87 hundredths cents upon the dollar of said property grand list, except when a larger rate shall be authorized by the legal voters of said City. Such tax shall not be included within the limitation of the amount of tax for City purposes prescribed in section 99 of this charter.
24A V.S.A. § 3-102c
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-102c. Annual assessment for library use authorized

§ 3-102c. Annual assessment for library use authorized|The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of purchasing books and other media for the Library Department, a tax which will, in the judgment of the City Council, be sufficient to assist in meeting such appropriation, but the rate shall not exceed one-half cent upon the dollar of said property grand list, except when a larger rate shall be authorized by the legal voters of said City. Such tax shall not be included within the limitations of the amount of tax for City purposes prescribed in section 99 of this charter.
24A V.S.A. § 3-102d
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-102d. Local option sales tax authority

§ 3-102d. Local option sales tax authority|The Burlington City Council is authorized to impose a one percent sales tax upon sales within the City which are subject to the State of Vermont sales tax with the same exemptions as the State sales tax. The City sales tax shall be effective beginning on the next tax quarter following 30 days' notice in 2006 to the Department of Taxes, or shall be effective on the next tax quarter following 90 days' notice to the Department of Taxes if notice is given in 2007 or after. Any tax imposed under the authority of this section shall be collected and administered by the Vermont Department of Taxes in accordance with State law governing the State sales tax. Seventy percent of the taxes collected shall be paid to the City, and the remaining amount of the taxes collected shall be remitted to the State Treasurer for deposit in the PILOT Special Fund first established in Sec. 89 of No. 60 of the Acts of 1997. The cost of administration and collection of this tax shall be paid 70 percent by the City and 30 percent by the State from the PILOT Special Fund. The tax to be paid to the City, less its obligation for 70 percent of the costs of administration and collection, shall be paid to the City on a quarterly basis and may be expended by the City for municipal services only and not for education expenditures. (Amended 2005, No. M-11 (Adj. Sess.), § 2, eff. May 9, 2006.)
24A V.S.A. § 3-102e
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-102e. Annual assessment for park use

§ 3-102e. Annual assessment for park use|The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of the capital improvement needs of City parks and community gardens a tax that will, in the judgment of the City Council, be sufficient to assist in meeting the appropriation, but the rate shall not exceed one cent upon the dollar of the property grand list, except when a larger rate shall be authorized by the legal voters of the City. The tax shall not be included within the limitations of the amount of tax for City purposes prescribed in section 99 of this chapter.
24A V.S.A. § 3-102f
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-102f. Annual assessment for Housing Trust Fund use authorized

§ 3-102f. Annual assessment for Housing Trust Fund use authorized|The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for distributions and uses of the Housing Trust Fund as set forth in Article 18-404 of the Code of Ordinances a tax that will, in the judgment of the City Council, be sufficient to assist in meeting the appropriation, but the rate shall not exceed one cent upon the dollar of the property grand list, except when a larger rate shall be authorized by the legal voters of the City. The tax shall not be included within the limitations of the amount of tax for City purposes prescribed in section 99 of this chapter. (Added 2019, No. M-12 (Adj. Sess.), § 2, eff. Oct. 8, 2020.)
24A V.S.A. § 3-103
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-103. Taxes to be paid in money

§ 3-103. Taxes to be paid in money|All taxes assessed upon the grand list of said City shall be paid in money.
24A V.S.A. § 3-104
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-104. Taxes to be paid in installments

§ 3-104. Taxes to be paid in installments|Except when otherwise provided, whenever any tax shall be assessed on the property grand list by the City Council, the tax bill shall be delivered to the Chief Administrative Officer, to whom the taxes so assessed shall be paid, one-quarter of such tax shall be paid to said Chief Administrative Officer within 15 days from the time the tax bill for the same is delivered to him or her; one-quarter of such tax shall be paid to said Treasurer within three months and 15 days from the date when said tax bill is delivered to him or her; and one-quarter of such tax shall be paid to the Chief Administrative Officer within seven months and 15 days from the date when said tax bill is delivered to him or her; and one-quarter of such tax shall be paid to the Chief Administrative Officer within 10 months and 15 days from the date when said tax bill is delivered to said Chief Administrative Officer. All installments of said taxes as received by said Chief Administrative Officer shall be applied by him/her first to payment of any personal property tax and next to payment of any real estate tax. Notwithstanding the foregoing, the Board of Finance may establish and amend from time to time a discount which shall be available to a taxpayer who pays the entirety of the real estate taxes due on a particular piece of property on or before the payment due date for the first installment of such real estate taxes; provided, however, that any such discount shall not affect the City's liability to the State for education property taxes.
24A V.S.A. § 3-105
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-105. Chief Administrative Officer to give notice upon receipt of tax bills

§ 3-105. Chief Administrative Officer to give notice upon receipt of tax bills|The Chief Administrative Officer, upon the delivery of a tax bill to him or her, shall forthwith give notice thereof, and of the place where and times when and in what proportions such tax is payable to him or her, the time when all unpaid taxes on such tax bill will be placed in the hands of the Constable for collection as herein provided, by publication and by posting such notice in each ward.
24A V.S.A. § 3-106
2021 Vermont Statutes|Title 24 Appendix - Municipal Charters|Chapter 3 - City of Burlington|App § 3-106. Delinquency assessments

§ 3-106. Delinquency assessments|Except when otherwise provided, if at the expiration of the time within which any installment of such tax is to be paid to the Chief Administrative Officer under the preceding section, any person against whom such tax has been so assessed shall be delinquent in the payment of such installment thereof, the amount due from him/her on such installment shall thereafter be deemed to be the amount of such installment increased by a penalty of one percent for a period of seven days and thereafter by a penalty of five percent thereon. If such installment increased by five percent is not paid by the 12th day of the month after the date upon which it became delinquent, the Chief Administrative Officer shall increase the amount due by an additional one percent of the original installment. On the 12th day of every month thereafter that the tax or any part thereof remains due, the Chief Administrative Officer shall add to the total amount due an additional amount equal to one percent of the original installment, or any portion thereof, remaining unpaid. The Chief Administrative Officer shall apply such penalty to each installment that is delinquent. If at the expiration of 10 months and 25 days from the time said tax bill shall be delivered to said Chief Administrative Officer, any person against whom a tax has been so assessed shall then be delinquent in the payment of any installment or portion thereof, the amount due from him/her on such installment or portion on which he or she is so delinquent, shall thereafter be deemed to be the amount of such installment or delinquent portion of such original tax increased by all penalties and interest accruing thereon to date and one dollar for the insertion of his/her name in the warrant hereinafter mentioned, and also 12 percent interest, compounded annually on all of such delinquent tax and any penalties and interest added thereto, from the date of such warrant.