Title 32, Title 32: Taxation and Finance

§ 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 of…

§ 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 beco…

§ 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 t…

§ 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 sha…

§ 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 p…

§ 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…

§ 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 …