reglab/statecodes huggingface dataset:
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3260. Bulk sales

§ 3260. Bulk sales
(a) Whenever a person (transferor) required to collect or withhold a trust tax pursuant to chapter 151, 225, or 233 of this title shall make any sale, transfer, long-term lease, or assignment (transfer) in bulk of any part or the whole of the assets of a business, otherwise than in the ordinary course of the business, the purchaser, transferee or assignee (transferee) shall, at least 10 days before taking possession of the subject of the transfer or before payment therefore if earlier, notify the Commissioner in writing of the proposed sale and of the price, terms, and conditions thereof whether or not the transferor has represented to or informed the transferee that the transferor owes any trust tax pursuant to chapter 151, 225, or 233 and whether or not the transferee has knowledge that such taxes are owed, and whether any taxes are in fact owed.
(b) Whenever the transferee shall fail to give notice to the Commissioner as required by subsection (a) of this section, or whenever the Commissioner shall inform the transferee that a possible claim for tax exists, any sums of money, property, or choses in action, or other consideration, which the transferee is required to transfer over to or for the transferor, shall be subject to a first priority right and lien for any taxes theretofore or thereafter determined to be due from the transferor to the State, and the transferee is forbidden to transfer the consideration to or for the transferor to the extent of the amount of the State’s claim.
(c) For failure to comply with this section, the transferee shall be personally liable for the payment to the State of any taxes theretofore or thereafter determined to be due to the State from the transferor and the liability may be assessed and enforced in the same manner as the liability for tax under chapter 151, 225, or 233. (Added 1991, No. 186 (Adj. Sess.), § 9; amended 2003, No. 70 (Adj. Sess.), § 34, eff. March 1, 2004.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3262. Lien fees; service of process costs; electronic filing of liens

§ 3262. Lien fees; service of process costs; electronic filing of liens
(a) Notwithstanding section 502 of this title, the Commissioner may charge against any collection of any liability any related lien fees specified in subdivision 1671(a)(6) or subsection 1671(c) of this title and any related service of process costs awarded to the Department and paid by the Commissioner. Fees and costs collected under this section shall be credited to a special fund established and managed pursuant to chapter 7, subchapter 5 of this title and shall be available as payment for the fees of the clerk of the municipality and the costs of service.
(b) The Commissioner may file notice of any lien arising in favor of the State due to nonpayment of taxes with the clerk of a municipality in which the property subject to lien is located in electronic format, and such lien shall have the same force and effect as a lien filed in paper form. (Added 1991, No. 234 (Adj. Sess.), § 3; amended 1997, No. 59, § 9, eff. June 30, 1997; 2007, No. 190 (Adj. Sess.), § 1, eff. June 6, 2008; 2013, No. 73, § 7.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3301. Collections Unit

§ 3301. Collections Unit
(a) There is established within the Department of Taxes a Collections Unit. The primary purpose of the Collections Unit is to enforce and collect debt owed the State, including tax debts and debts certified to the Department of Taxes from other branches, agencies, or subdivisions of government under this subchapter.
(b) The Collections Unit shall:
(1) employ such staff as is necessary, subject to the approval of the Commissioner of Taxes;
(2) adopt rules under 3 V.S.A. chapter 25 to provide for the uniform administration of the collection of State debt;
(3) collect tax deficiencies owed the State, including those under chapter 151, subchapters 8 and 9 of this title;
(4) administer the system of tax debt setoff in chapter 151, subchapter 12 of this title;
(5) administer the system of tax intercepts under section 3113 of this title; and
(6) collect debts referred from agencies or from other branches or subdivisions of State government under this subchapter. (Added 2015, No. 57, § 45, eff. July 1, 2016.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3302. Debt referral

§ 3302. Debt referral
(a) An agency or any other branch or subdivision of State government may enter into an agreement with the Department of Taxes to collect any debt, other than debts related to property taxes under chapters 123 through 135 of this title, of $50.00 or more under the procedures established by this subchapter.
(b) Any agreement shall contain the following provisions:
(1) a process for ensuring that the debt is final, and not subject to any negotiation for settlement;
(2) a process for providing the Department with information necessary to identify each debtor and for certifying in writing the amount of each debt submitted to the Department for collection, along with any other information as the Commissioner shall require;
(3) a hierarchy of payments made from debts collected; and
(4) any other provisions necessary to allow the Department of Taxes to collect the referred debt. (Added 2015, No. 57, § 45, eff. July 1, 2016.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 103 - Department of Taxes; Commissioner of Taxes › § 3303. Collection powers and process

§ 3303. Collection powers and process
The Collections Unit in collecting debt required under this chapter shall have the following enforcement powers at its disposal:
(1) any enforcement tool available to the referring agency, in the name of that agency; and
(2) any enforcement tools for collection of tax debts under this title. (Added 2015, No. 57, § 45, eff. July 1, 2016.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3326. Cost-benefit model

§ 3326. Cost-benefit model
(a) The Council shall adopt and maintain a cost-benefit model for assessing and measuring the projected net fiscal cost and benefit to the State of proposed economic development activities.
(b) The Council shall not modify the cost-benefit model without the prior approval of the Joint Fiscal Committee. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3330. Purpose; form of incentives; enhanced incentives; eligible applicant

§ 3330. Purpose; form of incentives; enhanced incentives; eligible applicant
(a) Purpose. The purpose of the Vermont Employment Growth Incentive Program is to generate net new revenue to the State by encouraging a business to add new payroll, create new jobs, and make new capital investments and sharing a portion of the revenue with the business.
(b) Form of incentives; enhanced incentives.
(1) The Vermont Economic Progress Council may approve an incentive under this subchapter in the form of a direct cash payment in annual installments.
(2) The Council may approve the following enhanced incentives:
(A) an enhanced incentive for a business in a labor market area with higher than average unemployment or lower than average wages pursuant to section 3334 of this title; and
(B) an enhanced incentive for an environmental technology business pursuant to section 3335 of this title.
(C) [Repealed.]
(c) Eligible applicant. Only a business may apply for an incentive pursuant to this subchapter. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2021, No. 105 (Adj. Sess.), § 504, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3332. Application; approval criteria

§ 3332. Application; approval criteria
(a) Application.
(1) A business may apply for an incentive in one or more years of an award period by submitting an application to the Council in the format the Council specifies for that purpose.
(2) For each award year the business applies for an incentive, the business shall:
(A) specify a payroll performance requirement;
(B) specify a jobs performance requirement or a capital investment performance requirement, or both; and
(C) provide any other information the Council requires to evaluate the application under this subchapter.
(b) Mandatory criteria. The Council shall not approve an application unless it finds:
(1) Except as otherwise provided for an enhanced incentive for a business in a qualifying labor market area under section 3334 of this title, the new revenue the proposed activity would generate to the State would exceed the costs of the activity to the State.
(2) The host municipality welcomes the new business.
(3) Pursuant to a self-certification or other documentation the Council requires by rule or procedure, the business attests to the best of its knowledge:
(A) the business is not a named party to an administrative order, consent decree, or judicial order issued by the State or a subdivision of the State, or if a named party, that the business is in compliance with the terms of such an order or decree;
(B) the business complies with applicable State laws and rules; and
(C) the proposed economic activity would conform to applicable town and regional plans and with applicable State laws and rules.
(4) If the business proposes to expand within a limited local market, an incentive would not give the business an unfair competitive advantage over other Vermont businesses in the same or similar line of business and in the same limited local market.
(5) But for the incentive, the proposed economic activity:
(A) would not occur; or
(B) would occur in a significantly different manner that is significantly less desirable to the State. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017; 2021, No. 105 (Adj. Sess.), § 505, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3333. Calculating the value of an incentive

§ 3333. Calculating the value of an incentive
Except as otherwise provided for an enhanced incentive for a business in a qualifying labor market area under section 3334 of this title or an enhanced incentive for an environmental technology business under section 3335 of this title, the Council shall calculate the value of an incentive for an award year as follows:
(1) Calculate new revenue growth. To calculate new revenue growth, the Council shall use the cost-benefit model created pursuant to section 3326 of this title to determine the amount by which the new revenue generated by the proposed economic activity to the State exceeds the costs of the activity to the State.
(2) Calculate the business’s potential share of new revenue growth. Except as otherwise provided for an environmental technology business in section 3335 of this title, to calculate the business’s potential share of new revenue growth, the Council shall multiply the new revenue growth determined under subdivision (1) of this subsection by 80 percent.
(3) Calculate the incentive percentage. To calculate the incentive percentage, the Council shall divide the business’s potential share of new revenue growth by the sum of the business’s annual payroll performance requirements.
(4) Calculate qualifying payroll. To calculate qualifying payroll, the Council shall subtract from the payroll performance requirement the projected value of background growth in payroll for the proposed economic activity.
(5) Calculate the value of the incentive. To calculate the value of the incentive, the Council shall multiply qualifying payroll by the incentive percentage.
(6) Calculate the amount of the annual installment payments. To calculate the amount of the annual installment payments, the Council shall:
(A) divide the value of the incentive by five; and
(B) adjust the value of the first installment payment so that it is proportional to the actual number of days that new qualifying employees are employed in the first year of hire. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2021, No. 105 (Adj. Sess.), § 506, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3334. Enhanced incentive for a business in a qualifying labor market area

§ 3334. Enhanced incentive for a business in a qualifying labor market area
(a) The Council may increase the value of an incentive for a business that is located in a labor market area in which:
(1) the average annual unemployment rate is greater than the average annual unemployment rate for the State; or
(2) the average annual wage is less than the average annual wage for the State.
(b) In each calendar year, the amount by which the Council may increase the value of all incentives pursuant to this section is:
(1) $1,500,000.00 for one or more initial approvals; and
(2) $1,000,000.00 for one or more final approvals.
(c) The Council may increase the cap imposed in subdivision (b)(2) of this section by not more than $500,000.00 upon application by the Governor to, and approval of, the Joint Fiscal Committee.
(d) In evaluating the Governor’s request, the Committee shall consider the economic and fiscal condition of the State, including recent revenue forecasts and budget projections.
(e) The Council shall provide the Committee with testimony, documentation, company-specific data, and any other information the Committee requests to demonstrate that increasing the cap will create an opportunity for return on investment to the State.
(f) The purpose of the enhanced incentive for a business in a qualifying labor market area is to increase job growth in economically disadvantaged regions of the State, as provided in subsection (a) of this section. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3335. Enhanced incentive for environmental technology business

§ 3335. Enhanced incentive for environmental technology business
(a) As used in this section, an “environmental technology business” means a business that:
(1) is subject to income taxation in Vermont; and
(2) seeks an incentive for economic activity in Vermont that the Secretary of Commerce and Community Development certifies is primarily research, design, engineering, development, or manufacturing related to one or more of the following:
(A) waste management, including waste collection, treatment, disposal, reduction, recycling, and remediation;
(B) natural resource protection and management, including water and wastewater purification and treatment, air pollution control and prevention or remediation, soil and groundwater protection or remediation, and hazardous waste control or remediation;
(C) energy efficiency or conservation;
(D) clean energy, including solar, wind, wave, hydro, geothermal, hydrogen, fuel cells, waste-to-energy, or biomass.
(b) The Council shall consider and administer an application from an environmental technology business pursuant to the provisions of this subchapter, except that:
(1) the business’s potential share of new revenue growth shall be 90 percent; and
(2) to calculate qualifying payroll, the Council shall:
(A) determine the background growth rate in payroll for the applicable business sector in the award year;
(B) multiply the business’s full-time payroll for the award year by 20 percent of the background growth rate; and
(C) subtract the product from the payroll performance requirement for the award year.
(c) The purpose of the enhanced incentive for an environmental technology business is to promote the growth of businesses in Vermont that both create and sustain high-quality jobs and improve the natural environment. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3338. Claiming an incentive; annual filing with Department of Taxes

§ 3338. Claiming an incentive; annual filing with Department of Taxes
(a) On or before April 30 following each year of the utilization period, a business with an approved application shall submit an incentive claim to the Department of Taxes.
(b) A business shall include:
(1) the information the Department requires, including the information required in section 5842 of this title and other documentation concerning payroll, jobs, and capital investment necessary to determine whether the business earned the incentive specified for an award year and any installment payment for which the business is eligible; and
(2) a self-certification or other documentation the Department requires by rule or procedure, by which the business attests to the best of its knowledge that:
(A) the business is not a named party to an administrative order, consent decree, or judicial order issued by the State or a subdivision of the State, or if a named party, that the business is in compliance with the terms of such an order or decree; and
(B) the business complies with applicable State laws and regulations.
(c) The Department may consider an incomplete claim to be timely filed if the business files a complete claim within the additional time allowed by the Department in its discretion.
(d) Upon finalizing its review of a complete claim, the Department shall:
(1) notify the business and the Council whether the business is entitled to an installment payment for the applicable year; and
(2) make an installment payment to which the business is entitled.
(e) The Department shall not pay interest on any amounts it holds or pays for an incentive or installment payment pursuant to this subchapter. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3340. Reporting

§ 3340. Reporting
(a) On or before September 1 of each year, the Vermont Economic Progress Council and the Department of Taxes shall submit a joint report on the incentives authorized in this subchapter to the House Committees on Ways and Means, on Commerce and Economic Development, and on Appropriations, to the Senate Committees on Finance, on Economic Development, Housing and General Affairs, and on Appropriations, and to the Joint Fiscal Committee.
(b) The Council and the Department shall include in the joint report:
(1) the total amount of incentives authorized during the preceding year;
(2) with respect to each business with an approved application:
(A) the date and amount of authorization;
(B) the calendar year or years in which the authorization is expected to be exercised;
(C) whether the authorization is active; and
(D) the date the authorization will expire; and
(3) the following aggregate information:
(A) the number of claims and incentive payments made in the current and prior claim years;
(B) the number of qualifying jobs; and
(C) the amount of new payroll and capital investment.
(c) The Council and the Department shall present data and information in the joint report in a searchable format.
(d) Notwithstanding any provision of law to the contrary, an incentive awarded pursuant to this subchapter shall be treated as a tax expenditure for purposes of chapter 5 of this title. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3341. Confidentiality of proprietary business information

§ 3341. Confidentiality of proprietary business information
(a) The Vermont Economic Progress Council and the Department of Taxes shall use measures to protect proprietary financial information, including reporting information in an aggregate form.
(b) Information and materials submitted by a business concerning its income taxes and other confidential financial information shall not be subject to public disclosure under the State’s public records law in 1 V.S.A. chapter 5, but shall be available to the Joint Fiscal Office or its agent upon authorization of the Joint Fiscal Committee or a standing committee of the General Assembly, and shall also be available to the Auditor of Accounts in connection with the performance of duties under section 163 of this title; provided, however, that the Joint Fiscal Office or its agent and the Auditor of Accounts shall not disclose, directly or indirectly, to any person any proprietary business information or any information that would identify a business except in accordance with a judicial order or as otherwise specifically provided by law.
(c) Nothing in this section shall be construed to prohibit the publication of statistical information, rulings, determinations, reports, opinions, policies, or other information so long as the data are disclosed in a form that cannot identify or be associated with a particular business. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 105 - Vermont Employment Growth Incentive Program › § 3342. Annual program cap

§ 3342. Annual program cap
(a) In each calendar year the Vermont Economic Progress Council may approve one or more incentives under this subchapter, the total value of which shall not exceed:
(1) $15,000,000.00 for one or more initial approvals; and
(2) $10,000,000.00 for one or more final approvals.
(b) The Council may increase the cap imposed in subdivision (a)(2) of this section by not more than $5,000,000.00 upon application by the Governor to, and approval of, the Joint Fiscal Committee.
(c) In evaluating the Governor’s request, the Committee shall consider the economic and fiscal condition of the State, including recent revenue forecasts and budget projections.
(d) The Council shall provide the Committee with testimony, documentation, company-specific data, and any other information the Committee requests to demonstrate that increasing the cap will create an opportunity for return on investment to the State. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 121 - General Provisions › § 3401. Powers and duties of Director

§ 3401. Powers and duties of Director
The Director may examine any inventory in the hands of listers, shall from time to time confer and advise with them touching their official duties, shall furnish them printed instructions and directions relating to their official duties, and shall issue any bulletins as in the Director’s judgment will aid in enforcing the law. When a board of listers or members requests, the Director shall furnish any information as the Director shall deem pertinent. (Amended 1977, No. 105, § 14(a); 2021, No. 105 (Adj. Sess.), § 508, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 121 - General Provisions › § 3402. Director to collect data

§ 3402. Director to collect data
The Director shall collect such data and information touching methods of taxation and exemption and the work of listers in the various towns as the Director shall deem advisable. (Amended 1977, No. 105, § 14(a); 2021, No. 105 (Adj. Sess.), § 509, eff. July 1, 2022.)
2023 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, prepare and provide tax maps for all municipalities not having the same;
(8) from time to time, 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; 2021, No. 105 (Adj. Sess.), § 510, eff. July 1, 2022.)
2023 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.)
2023 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).)
2023 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 willful refusal or neglect.
2023 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).)
2023 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 otherwise provided in this section, 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, the lister shall immediately notify the Director, stating the cause of the lister’s inability to attend. In the Director’s discretion, the Director may summon the lister to attend another meeting as the Director shall designate. Listers who attend the meetings shall receive for their attendance from their respective towns the per diem 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); 2021, No. 105 (Adj. Sess.), § 511, eff. July 1, 2022.)
2023 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 shall include education on racial disparities in property valuation outcomes in the United States, with a focus on Vermont in particular, and on-going bias reduction training. 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 both mandatory and optional certified programs 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 that the Division of Property Valuation and Review is aware of for obtaining or performing mass reappraisals and for grand list maintenance.
(e) A sum not to exceed $100,000.00 each year shall be paid from the Education Fund to the Division of Property Valuation and Review for the purpose of providing assessment education for municipal listers and assessors. The Director is authorized to establish guidelines and requirements for education programs to be provided using the funds described in this section. Education programs provided using funds described in this section shall be provided at no cost or minimal cost to the municipal listers and assessors. In addition to providing the annual education programs described in this section, up to 20 percent of the amount available for education programs may be reserved as a scholarship fund to permit municipal listers and assessors to attend national programs providing education opportunities on advanced assessment topics. All applications for scholarships shall be submitted to and approved by the Director. (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; 2023, No. 68, § 6, eff. July 1, 2023.)
2023 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.
2023 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.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 121 - General Provisions › § 3483. False statement, perjury

§ 3483. False statement, perjury
A person who willfully swears falsely or who willfully 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.
2023 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.
2023 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 that 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 that were filed for record during the next preceding calendar month.
(b) Failure on the part of the town clerk to furnish the copies required under subsection (a) of this section shall not render the town liable in damages to any person. A town clerk who willfully fails to furnish the copies required under subsection (a) of this section shall be fined $10.00 for each offense. (Amended 1959, No. 21, eff. March 6, 1959; 1995, No. 109 (Adj. Sess.), § 2; 2021, No. 105 (Adj. Sess.), § 512, eff. July 1, 2022.)
2023 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.
2023 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.)
2023 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 in this section 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; 2021, No. 105 (Adj. Sess.), § 513, eff. July 1, 2022.)
2023 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.
2023 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.
2023 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.)
2023 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 that 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.
2023 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 that 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.).)
2023 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.)
2023 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.)
2023 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.
2023 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.
2023 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.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 123 - How, Where, and to Whom Property Is Taxed › § 3620. Electric utility poles, lines, and fixtures

§ 3620. Electric utility poles, lines, and fixtures
Electric utility poles, lines, and fixtures owned by nonmunicipal utilities shall be taxed at appraisal value as defined by section 3481 of this title, except as provided under subdivision 3802(19) of this title. (Added 1985, No. 169 (Adj. Sess.), § 1, eff. May 5, 1986; amended 2021, No. 71, § 15.)