Title 24APPENDIX, Municipal Charters

§ 64b. Revenue bonds authorized (a) The following terms when used in this section shall, unless the context otherwise requires, have the following meanings: (1) The term “revenue producing facility” shall mean any building, activity, function, or service that any executive office…

§ 65. Source of funds for appropriations; operating expenses for departments; creation of special funds (a) All money received from taxation, assessments, fines, and other lawful sources, except revenues and income of the Water, Waste Water/Solid Waste, and Traffic Divisions of t…

§ 66. Annual school appropriations The City Council shall annually appropriate for the use of schools such sum as shall be recommended by the Board of School Commissioners within the limitations of section 102 of this charter. In addition, the City Council shall also annually app…

§ 67. Appropriations for park and recreation purposes The City Council shall annually appropriate a reasonable amount of money, not less than two cents on each dollar of the grand list, to be expended for the purpose of providing necessary funds for the care and improvement of pa…

§ 68. Authorized expenditures No money shall be paid out of the City Treasury unless an approved budgetary authorization for such expenditure exists, sufficient unexpended funds remain in such budgetary line item, and a properly executed voucher requesting such expenditure is in …

§ 69. Fiscal year; reports required (a)(1) The fiscal year of the City shall begin on the first day of July in one year and end on the 30th day of June in the next year. A full record of the revenues and expenditures of all City departments shall be kept; and a clear statement of…

§ 7. Age and residence requirements Every citizen of this State not less than 18 years of age who has taken the Freeman’s (Voter’s) Oath, who resides in said City and who has registered to vote with the Board for Registration of Voters no later than the deadline established by Ve…

§ 70. Excess expenditures prohibited; assessments for street improvements credited to Streets Division of the Public Works Department (a) No superintendent, board, or commission member or corresponding executive officer of any City department, with the exception of the Health, Po…

§ 71. Approval of property owners required The established name of any street in the City shall not be changed by the City Council except upon the approval in writing of the owners of the greater part of all property fronting on such street.

§ 8. Person to reside in ward or City district if casting ballot for particular local officers or local public questions A legal voter may cast a ballot for local officers and local public questions specific to a ward or City district only if that legal voter resides in that ward…

§ 81. Tax classification; repeal of inventory tax (a) Except for the property of utilities subject to the provisions of 30 V.S.A. chapter 3, all personal and real property set out in the grand list that is not used as residential property, farmland, and vacant land zoned “recreat…

§ 83. Preparation; contents (a) Assessors shall set all taxable real estate in the property grand list only to the last owner thereof, of record, on the first day of April in each year, as shown by an instrument of conveyance recorded in the land records of the City or left and f…

§ 84. Composition of books The books provided for such property grand list shall contain, in addition to the columns necessary to contain the particulars mentioned in the preceding section, two other columns, which shall be designated in said books by the words “Corrected Valuati…

§ 85. Arrangement of information in books The assessors shall arrange in alphabetical order in the books provided and to be used for such property grand list and containing the two columns marked “Corrected Valuation” as hereinbefore provided, the names of all taxpayers of said C…

§ 86. Summary of assessed valuations to be made and constitute an abstract The assessors shall endorse on each individual list, a summary of the assessed valuation of the real estate and of the assessed valuation of the personal property specified in the list, after appraising al…

§ 87. Notice that abstract completed to be given; meetings of assessors Said assessors shall, at the same time, sign and file in their office, a notice that the abstracts of individual lists are completed and filed in their office and that the property grand list of said City and…

§ 88. Abstracts and certificate to be completed by May fifth Said abstracts of individual lists and said certificate and notice shall be completed and lodged in the office of said assessors on or before the fifth day of May in each year.

§ 89. Notice of changes and that abstracts and lists are open for inspection to be filed Notice signed by said assessors shall be posted in one public place in each ward in said City on or before the fifth day of May in each year and published three times in one or more daily new…

§ 8a. Requirements for legal resident voters who are not citizens (a) Notwithstanding sections 7 and 8 of this charter and 17 V.S.A. chapter 43, a legal resident who is not a citizen of the United States shall be a legal voter at a local City of Burlington or Burlington School Di…

§ 9. Adopted The penalties set forth in Vermont Statutes Annotated shall be applicable for illegal voting at any City or ward or City district election. (Amended 2013, No. M-15 (Adj. Sess.), § 2, eff. March 3, 2015.)

§ 90. Aggrieved persons permitted to appear before assessors; preliminary review Any person who feels aggrieved by the action of said assessors, and that desires to be heard by them shall appear before them within the time hereinbefore prescribed for said hearing. The assessors s…

§ 91. Appeal of assessors decision A person aggrieved by the decision of the assessors may appeal to the Board of Tax Appeals on or before the 19th day of June or within 14 days after the date of mailing of notice, under section 90 of this charter, by filing with the Chief Admini…

§ 3-92. Board of Tax Appeals to hear appeals; deadline for hearings; manner of conducting; possible Board of Civil Authority review [Effective until contingency met; see also § 3-92 effective January 1, 2031, set out below] (a) The Board of Tax Appeals shall meet, hear, and deter…

§ 93. Alterations in valuation to be entered in “corrected valuation” column No alteration shall be made by the assessors, Board of Tax Appeals, or Board of Civil Authority in the figures opposite each taxpayer’s name in the columns marked “Valuation” except by inserting in the p…

§ 94. Completion of grand list; collection As soon as practicable after the 25th day of May, the assessors shall carry out the proper amounts in the columns provided in the books for said property grand list, the figures in the columns marked “Valuation,” where the same are not c…

§ 95. Abstracts sufficient for returns to Secretary of State In making returns of the abstract of said grand list to the Secretary of State, no further abstract of the individual lists of the taxpayers in said City than that hereinbefore provided for shall be required.

§ 96. Board of Tax Appeals and Board of Civil Authority to transmit certified copy of appeal proceedings to assessors Said Board of Tax Appeals and Board of Civil Authority shall transmit to said Board of Assessors a certified copy of their proceedings in such appeal, and said co…

§ 97. Forms for books may be altered as directed by State Tax Commissioner; extension of time The forms hereinbefore provided for the books for the property grand list shall be altered or changed by the Board of Assessors in accordance with any direction that may be given therefo…

§ 98. Council to assess (a) The City Council, at the same meeting and immediately after it gives final approval to the annual City budget, shall assess on the property grand list of said City a tax or taxes that will be sufficient to pay all State and county and other taxes requi…

§ 98a. A tax ceiling reduction after reappraisal (a) Whenever the City conducts a general reappraisal that results in an increase in the valuation of the taxable grand list, the property tax rate limits as specified for the City tax in section 99 of this charter, the school tax i…

§ 99. Additional assessment; amount The City Council, in addition to the taxes required by the general laws of the State, and required or permitted by the provisions of this charter, to be raised upon the property grand list and not included in the tax authorized by this section …