reglab/statecodes huggingface dataset:
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 125 - Exemptions › § 3848. Inventory tax; local option

§ 3848. Inventory tax; local option
(a) At an annual or special meeting warned for the purpose, a municipality may, by a majority vote of those present and voting, elect not to tax inventory of manufacturers and merchants and of other trades and businesses, including professional practices, except as otherwise provided by law. An election by a town not to tax inventory shall remain in effect until repealed or amended by a similar vote of the town.
(b) As used in this section, “inventory” means tangible personal property of a nondepreciable nature held for consumption, sale, resale, leasing, or to be furnished under contracts of service, in a trade or business, and includes raw materials, work in process, semi-finished or finished goods of manufacturers and processors, and the stock-in-trade of wholesalers and retailers.
(c) A repeal of the tax on inventory may be effective for 100 percent of inventory in the tax year following the vote, or the town may vote to exempt a stated percentage of inventory each year for a number of years not to exceed ten, until 100 percent of inventory is exempt. (Added 1991, No. 203 (Adj. Sess.), § 2, eff. May 27, 1992.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 125 - Exemptions › § 3849. Business personal property; local option

§ 3849. Business personal property; local option
(a) At an annual or special meeting warned for the purpose, a municipality may, by a majority vote of those present and voting, elect not to tax, in whole or in part, business personal property according to this section. An election by a town not to tax business personal property shall remain in effect until repealed or amended by a similar vote of the town.
(b) As used in this section, “business personal property” means property defined in subsection 3618(c) of this title.
(c) If a town elects to repeal in whole the tax on business personal property, it may do so effective for 100 percent of property in the year following the vote, or it may vote to exempt an increasing percentage of property each year for a number of years not to exceed 10 years, until 100 percent of business personal property is exempt. (Added 1991, No. 203 (Adj. Sess.), § 3, eff. May 27, 1992.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 125 - Exemptions › § 3850. Blighted property improvement program

§ 3850. Blighted property improvement program
(a) At an annual or special meeting, a municipality may vote to authorize the legislative body of the municipality to exempt from municipal taxes for a period not to exceed five years the value of improvements made to dwelling units certified as blighted. As used in this section, “dwelling unit” means a building or the part of a building that is used as a primary home, residence, or sleeping place by one or more persons who maintain a household.
(b) If a municipality votes to approve the exemption described in subsection (a) of this section, the legislative body of the municipality shall appoint an independent review committee that is authorized to certify dwelling units in the municipality as blighted and exempt the value of improvements made to these dwelling units.
(c) As used in this section, a dwelling unit may be certified as blighted when it exhibits objectively determinable signs of deterioration sufficient to constitute a threat to human health, safety, and public welfare.
(d) If a dwelling unit is certified as blighted under subsection (b) of this section, the exemption shall take effect on the April 1 following the certification of the dwelling unit. (Added 2013, No. 59, § 14a.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4001. Inventory forms

§ 4001. Inventory forms
(a) Annually on April 1, at the expense of the State, the Director shall furnish to the several town clerks and boards of appraisers for unorganized towns and gores inventory forms sufficient in number to meet the requirements of this chapter. Such forms shall be formulated by the Director and, among other things, shall contain suitable interrogatories requiring each taxpayer to furnish therein a brief statement of all of each taxpayer’s taxable property, real and personal, and such other information, including income and expense information with respect to any income-producing properties, as will enable the listers or appraisers to appraise such part thereof as is required by law to be by them appraised, and to make up the abstract of individual lists and grand list in the manner prescribed by law.
(b) The Director shall include in the blank inventories furnished pursuant to subsection (a) of this section sufficient space for describing the personal property of the taxpayer. This information may be furnished by schedules to be attached to the inventories.
(c) Listers shall obtain detailed inventory information respecting real and personal property only in such cases as in their judgment is necessary to ascertain the fair market value of property that is subject to an appraisal or reappraisal. (Amended 1977, No. 105, § 14(a); 1999, No. 49, § 25, eff. June 2, 1999; 2005, No. 38, § 5, eff. June 2, 2005.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4003. Distribution of inventories

§ 4003. Distribution of inventories
Inventory forms and printed copies of the law prepared as provided in subdivision 3411(6) of this title shall be delivered by the town clerk or listers to all taxpayers requesting the same. At the expense of the town, listers shall forward by mail such inventories and copies to such foreign corporations and nonresidents who are taxable therein, except those taxable for real estate only, as shall be known to them, and the listers or town clerk in like manner may furnish such copies to any taxpayer. Failure on the part of the listers or town clerk to mail or otherwise to furnish such copies, or of the aforesaid persons or corporations to receive the same, shall not in any manner affect or invalidate a grand list prepared and filed according to law. (Amended 1993, No. 49, § 3, eff. May 28, 1993.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4004. Return of inventories by individuals

§ 4004. Return of inventories by individuals
On or before April 20, unless otherwise required, every taxable person shall procure such inventory form, make full answers to all interrogatories therein, subscribe the same, make oath thereto, and deliver or forward the same to one of the listers in the town wherein such person owns or possesses property required by law to be set to him or her in the grand list. When notice in writing to file, deliver, or forward such inventory on or before a given date is delivered by one of the listers to a person, or mailed postage prepaid to him or her at his or her last known post office address, such person, within the time therein specified, shall properly fill out such inventory and deliver or forward the same to one of the listers, notwithstanding he or she may not own or possess property subject to taxation. Persons taxable only for real estate shall not be required to file such inventory unless notified so to do as herein provided. (Amended 2013, No. 73, § 31, eff. July 1, 2014.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4005. Return by corporations, estates, or fiduciaries

§ 4005. Return by corporations, estates, or fiduciaries
The officer of a corporation on whom service of process may be made shall procure such form and the same shall be executed by its president or other principal officer and the same shall be delivered or forwarded to one of the listers. The person who has charge of the property of a trust, or the property of an estate of a decedent or of a ward or of the property of another person, shall procure and deliver or forward such form to one of the listers.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4006. Failure to return inventory

§ 4006. Failure to return inventory
Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory within 45 days after the mailing of such inventory by the town listers shall bar the taxpayer from any statutory appeal under this chapter or chapter 131 of this title, unless such failure is due to factors beyond the taxpayer’s control. In addition, a taxpayer who fails to submit an inventory within the time and in the form prescribed may be fined not more than $100.00 for each violation. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1999, No. 49, § 28, eff. June 2, 1999.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4007. Final disposition of inventories

§ 4007. Final disposition of inventories
Inventories filled out by taxpayers shall be lodged by the listers in the town clerk’s office on or before June 1, shall be maintained in a manner reasonably calculated to protect the confidentiality of the information contained in the inventories, and shall be retained therein for a period of not less than three years. (Added 1999, No. 49, § 26, eff. June 2, 1999.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4009. Examination of inventories

§ 4009. Examination of inventories
(a) Any inventory collected pursuant to section 4001 or 4452 of this title that is in the custody of the town clerk shall be available for inspection, tabulation, and copying by any commission authorized to do so by the General Assembly, a member of such commission, the Attorney General, the Director, the State’s Attorney of the county, and any person designated in writing by the commission, or by any officials listed in this section.
(b) Listers, selectboard members, treasurers, collectors of taxes, attorneys for the town, and any person designated by the town to assist the town in appraising, as required under section 4041 of this title, the fair market value of the property identified on the inventory form may examine any inventory that they name, and the taxpayer, or the taxpayer’s administrator or executor, may examine the taxpayer’s inventory.
(c) Town clerks shall upon request furnish a certified copy of an inventory to an official or person entitled to examine the same and, upon subpoena for that purpose, shall produce in court any inventory in the clerk’s custody.
(d) Copies or abstracts so taken or furnished and any data or information obtained by such examination or contained in such abstracts or copies shall not be disclosed in any manner that will reveal the name or identity of the person making such inventory, except for official use.
(e) Except as provided in this chapter, the town clerk shall not allow a person to examine such inventories.
(f) An official or person entitled to examine an inventory or any other person possessing such information by or through the town offices other than the reporting taxpayer, who, in a manner not provided for in this chapter, discloses any information so possessed shall be fined not more than $100.00. (Amended 1977, No. 105, § 14(a); 1999, No. 49, § 27, eff. June 2, 1999; 2017, No. 93 (Adj. Sess.), § 27.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4010. Inventories in unorganized towns and gores

§ 4010. Inventories in unorganized towns and gores
Persons liable to pay taxes in unorganized towns or gores, except as otherwise provided, shall be subject to the same provisions in regard to making out and returning inventories of property to which taxpayers in organized towns are subject; and in taking the list for taxation in unorganized towns and gores, the appraisers therefor, except as otherwise provided, shall be governed by the provisions of this chapter.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4041. Examination of property; appraisal

§ 4041. Examination of property; appraisal
On April 1, the listers shall proceed to take up such inventories and make such personal examination of the property that they are required to appraise as will enable them to appraise it at its fair market value. When a board of listers is of the opinion that expert advice or assistance is needed in making any appraisal required by law, it may, with approval of selectboard or by vote of the town, employ such assistance.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4041a. Reappraisal

§ 4041a. Reappraisal
(a) A municipality shall be paid $8.50 per grand list parcel per year from the Education Fund to be used only for reappraisal and costs related to reappraisal of its grand list properties and for maintenance of the grand list.
(b) If the Director of Property Valuation and Review determines that a municipality’s education grand list has a coefficient of dispersion greater than 20, the municipality shall reappraise its education grand list properties. If the Director orders a reappraisal, the Director shall send the municipality written notice of the decision. The municipality shall be given 30 days to contest the finding under procedural rules adopted by the Director or to develop a compliance plan, or both. If the Director accepts a proposed compliance plan submitted by the municipality, the Director shall not order commencement of the reappraisal until the municipality has had one year to carry out that plan.
(c) If a municipality fails to submit an acceptable plan or fails to carry out the plan, pursuant to subsection (b) of this section, the State shall withhold the education, transportation, and other funds from the municipality until the Director certifies that the town has carried out that plan.
(d) [Repealed.]
(e) The Director shall adopt rules necessary for administration of this section. (Added 1997, No. 60, § 46, eff. Jan. 1, 1998; amended 2005, No. 38, § 8; 2005, No. 215 (Adj. Sess.), § 284; 2015, No. 134 (Adj. Sess.), § 6, eff. May 25, 2016; 2019, No. 51, § 24; 2021, No. 20, § 265; 2023, No. 68, § 1, eff. July 1, 2023.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4041a. Reappraisal

§ 4041a. Reappraisal
(a) A municipality shall be paid $8.50 per grand list parcel per year from the Education Fund to be used only for reappraisal and costs related to reappraisal of its grand list properties and for maintenance of the grand list.
(b) If the Director of Property Valuation and Review determines that a municipality’s education grand list has a coefficient of dispersion greater than 20 or that a municipality has not timely reappraised pursuant to subsection (d) of this section, the municipality shall reappraise its education grand list properties. If the Director orders a reappraisal, the Director shall send the municipality written notice of the decision. The municipality shall be given 30 days to contest the finding under procedural rules adopted by the Director or to develop a compliance plan, or both. If the Director accepts a proposed compliance plan submitted by the municipality, the Director shall not order commencement of the reappraisal until the municipality has had one year to carry out that plan.
(c) If a municipality fails to submit an acceptable plan or fails to carry out the plan, pursuant to subsection (b) of this section, the State shall withhold the education, transportation, and other funds from the municipality until the Director certifies that the town has carried out that plan.
(d) Each municipality shall commence a full reappraisal not later than six years after the commencement of the municipality’s most recent full reappraisal unless a longer period of time is approved by the Director.
(e) The Director shall adopt rules necessary for administration of this section. (Added 1997, No. 60, § 46, eff. Jan. 1, 1998; amended 2005, No. 38, § 8; 2005, No. 215 (Adj. Sess.), § 284; 2015, No. 134 (Adj. Sess.), § 6, eff. May 25, 2016; 2019, No. 51, § 24; 2021, No. 20, § 265; 2023, No. 68, § 1, eff. July 1, 2023; 2023, No. 68, § 2, eff. January 1, 2025.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4045. Appraisal on other than April 1

§ 4045. Appraisal on other than April 1
If any business is normally operated for a period less than 12 consecutive months and is not in operation on April 1, an inventory shall be filed with the listers at least 15 days prior to the anticipated annual suspension of such business and the stock in trade shall be appraised for the period of operation so as to represent an average of values of such property during that period in which the business has been carried on.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4047. Amending tax list

§ 4047. Amending tax list
If no appeal is taken within the time allowed under section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the listers shall amend the grand list and make a certificate thereon of that fact.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4048. Evaluating real estate of nonresidents

§ 4048. Evaluating real estate of nonresidents
When the last owner of record of real estate is a nonresident and not taxable for personal estate in the town where the real estate is situated, it shall be set to such owner at the same valuation as if he or she had made a legal inventory.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4049. Appraisal of orchard lands

§ 4049. Appraisal of orchard lands
Upon the request of the listers of a town wherein orchard lands lie or upon the request of an owner of orchard lands, the Director shall provide expert advice and assistance to the listers in making reappraisals of such lands. (Amended 1957, No. 219, § 3, eff. July 1, 1961; 1977, No. 105, § 14(a).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4050. Appraisal in unorganized towns and gores

§ 4050. Appraisal in unorganized towns and gores
As soon as may be after March 31 next succeeding their appointment, the appraisers shall, in the respective unorganized towns and gores for which they are appointed, perform the same duties as are prescribed by law for listers in towns, and be subject to the same liabilities.
2023 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.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4052. Contract appraisals; assessor qualifications

§ 4052. Contract appraisals; assessor qualifications
(a) No municipality shall employ or contract a person, firm, or corporation 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) No person shall conduct the work of an assessor employed or contracted by a municipality pursuant to 17 V.S.A. § 2651c(b) unless the person meets the training requirements established by the Director of Property Valuation and Review under this section.
(c) The Director shall establish by rule reasonable qualifications for approval and training requirements, 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.
(d) This section shall not apply to elected or appointed officials of any town but shall apply to an assessor employed or contracted by a municipality pursuant to 17 V.S.A. § 2651c(b). (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; 2023, No. 68, § 7, eff. July 1, 2023.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4052. Contract appraisals; assessor and lister qualifications

§ 4052. Contract appraisals; assessor and lister qualifications
(a) No municipality shall employ or contract a person, firm, or corporation to perform and no elected lister or board of listers shall 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) No person shall conduct the work of an elected lister, board of listers, or assessor employed or contracted by a municipality pursuant to 17 V.S.A. § 2651c(b) unless the person meets the training requirements established by the Director of Property Valuation and Review under this section. An elected lister or board of listers who does not meet the training requirements of this section at the time of election shall have one year after entering into the duties of the office of lister to comply with this section.
(c) The Director shall establish by rule reasonable qualifications for approval and training requirements, 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.
(d) [Repealed.] (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; 2023, No. 68, § 7, eff. July 1, 2023; 2023, No. 68, § 8, eff. January 1, 2026.)
2023 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 that 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.
2023 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 that 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 that, 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.
2023 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.)
2023 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.
2023 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.)
2023 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.
2023 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 that is necessary to render such abstract valid.
2023 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.
2023 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.
2023 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.
2023 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.)
2023 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.)
2023 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.)
2023 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.
2023 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.
2023 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.
2023 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.)
2023 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 that is reasonably needed for the proper execution of his or her duties. (Amended 1987, No. 84, § 9.)
2023 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.
2023 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.)
2023 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.)
2023 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.
2023 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.)
2023 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.)
2023 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 that is necessary to render such grand list valid.
2023 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.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4264. Clerk’s certificate

§ 4264. Clerk’s certificate
When such grand list is so amended or corrected, the town clerk shall affix thereto his or her certificate showing the date whereon such amendments were added or whereon such grand list was lodged in his or her office, and thereupon the same shall become the grand list of the town wherein the same is lodged for the year beginning on the first day of the preceding April and shall be valid and of the same force and effect as if the same had been filed within the time prescribed in this chapter.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4265. When grand list not filed within time

§ 4265. When grand list not filed within time
In case an abstract or grand list is invalid solely on account of the failure of the listers to lodge such abstract or grand list in the office of the town clerk within the time required by law or to return the appraisal within such time, they shall add a certificate thereto setting forth the date whereon the same was so lodged or returned. Thereupon such proceedings shall be had as are hereinbefore provided for legalizing abstracts, grand lists, or appraisals otherwise defective or invalid. (Amended 1957, No. 219, § 2, eff. July 1, 1961.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4301. Basis for county taxes

§ 4301. Basis for county taxes
(a) The equalized municipal property tax grand lists for each town, unorganized town and gore, and the unified towns and gores of Essex County shall be the basis of taxation for county purposes.
(b) Annually, on or before January 1, the Director shall provide to each county treasurer the equalized municipal property tax grand list for each town, unorganized town, and gore within the county, and the unified towns and gores of Essex County. “Equalized municipal property tax grand list” in this section shall mean the equalized education property tax grand list as defined in chapter 135 of this title plus inventory, machinery, and equipment subject to municipal tax in that municipality at its grand list value. (Amended 1971, No. 73, § 7; 1977, No. 105, § 14(a); 1977, No. 105, § 14(a); 1999, No. 49, § 5, eff. June 2, 1999; 2011, No. 143 (Adj. Sess.), § 35, eff. May 15, 2012.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4304. Fire district list

§ 4304. Fire district list
In a town where a fire district is organized after the listers of such town have completed their grand list and in a town where a fire district has previously been organized and the listers have neglected to designate the list of such fire district as provided by law, upon the application of three legal voters of such fire district, the listers shall make such designation upon the grand list of the town and such list shall be valid.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4341. Generally

§ 4341. Generally
The several dates fixed by law on or before which: (1) abstracts of individual lists shall be completed and lodged in the town clerk’s office; (2) meetings of listers may be held to hear grievances; (3) hearings upon such grievances shall be closed; (4) meetings of the board of civil authority shall be held to consider the same; (5) hearings upon such appeal shall be closed; (6) the grand list shall be completed and deposited in the town clerk’s office; (7) listers shall lodge inventories of taxpayers with the town clerk; and (8) abstracts of the grand list shall be filed with the town clerk shall be extended as follows: In towns of fewer than 5,000 inhabitants, 30 days; in towns of 5,000 or more inhabitants, 50 days. Nothing contained in this section shall in any manner change the date fixed in a municipal charter whereon any of the aforesaid acts or things are therein required to be done or performed. (Amended 1977, No. 105, § 14(a); 1979, No. 177 (Adj. Sess.), § 1; 1993, No. 49, § 4, eff. May 28, 1993; 1995, No. 169 (Adj. Sess.), § 11, eff. May 15, 1996.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 129 - Grand Tax Lists › § 4342. Extensions by the Director

§ 4342. Extensions by the Director
On written application therefor made by the listers or assessors of any town, with the approval of the selectboard of the town or mayor of the city, the several dates fixed by law and extended by section 4341 of this title or the charter of any municipal corporation, on or before which certain acts must be done relating to duties of listers and assessors, may be further extended by the Director and such extensions shall be in writing. (Amended 1977, No. 105, § 14(a), eff. July 1, 1977; 1993, No. 49, § 5, eff. May 28, 1993; 2019, No. 175 (Adj. Sess.), § 2, eff. Oct. 8, 2020.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4403. Appeal from appraisal made other than on April 1

§ 4403. Appeal from appraisal made other than on April 1
Within 14 days after the date of mailing of notice required under section 4046 of this title, a person aggrieved by the decision of the listers under the provisions of section 4046 of this title may appeal therefrom pursuant to the provisions of sections 4407-4410 of this title. (Amended 1983, No. 85, § 9.)