Title 32, Title 32: Taxation and Finance

§ 3415. Legislative intent [Effective January 1, 2029] It is the intent of the General Assembly in adopting this subchapter to create regional assessment districts so that: (1) properties on grand lists are regularly reappraised; (2) property data collection is consistent and sta…

§ 3416. Regional assessment districts; establishment [Effective January 1, 2029] (a) There are hereby established 12 regional assessment districts, whose member municipalities shall fully and jointly reappraise their grand lists every six years pursuant to subsection 3417(b) of t…

§ 3417. Standard guidelines; procedures; rulemaking [Effective January 1, 2029] (a) The Director of Property Valuation and Review shall establish standard guidelines and procedures, and may adopt rules, for regional assessment districts, including: (1) guidelines for contracting …

§ 3431. Lister’s oath (a) Each lister shall take and subscribe and file in the town clerk’s office, before entering upon the duties of his or her office, the following oath; and the oath as subscribed shall be recorded in the town clerk’s office: “I, _______ , do solemnly swear (…

§ 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).)

§ 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 …

§ 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 o…

§ 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…

§ 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…

§ 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, givi…

§ 3464. Failure to file reports An appraiser; town, school, or fire district clerk; or county treasurer who fails to perform the duties imposed upon him or her by this subchapter shall be fined $20.00.

§ 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 partici…

§ 3481. Definitions The following definitions shall apply in this Part and chapter 101 of this title, pertaining to the listing of property for taxation: (1)(A) “Appraisal value” shall mean, with respect to property enrolled in a use value appraisal program, the use value apprais…

§ 3482. Property listed at one percent Except as otherwise provided, all real and personal estate shall be set in the list at one percent of its listed value on April 1, of the year of its appraisal.

§ 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.

§ 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,…

§ 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 endin…