Title 32, Title 32: Taxation and Finance

§ 4182. False abstracts When a lister or appraiser knowingly makes or returns an incorrect abstract, he or she shall be fined not more than $500.00.

§ 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 certif…

§ 4184. Neglect A town or county clerk who fails to make such certificate, or transmit such abstract, or knowingly makes a false certificate or statement on such abstract, shall be fined not more than $500.00.

§ 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 …

§ 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 att…

§ 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 hi…

§ 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 amendme…

§ 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 …

§ 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 defec…

§ 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 …

§ 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 pursuan…

§ 4404. Appeals from listers as to grand list (a) Within 14 days after the date of notice thereof, a person aggrieved by the final decision of the listers under the provisions of section 4221 of this title may appeal in writing therefrom to the board of civil authority by lodging…

§ 4405. Oath The members of the board of civil authority shall each take, subscribe, and file in the town clerk’s office before entering upon the discharge of their duties under section 4404 of this title the following oath, and the oath as subscribed shall be recorded in such cl…

§ 4407. Appeal from proceedings to correct abstracts Within 14 days after the date of notice thereof, a person aggrieved by the final decision of the listers under the provisions of sections 4112-4116 and 4222-4224 of this title may appeal therefrom and shall file his or her obje…

§ 4408. Hearing by board (a) On the date so fixed by the town clerk and from day to day thereafter, the board of civil authority shall hear such appellants as appear in person or by agents or attorneys until all such objections have been heard and considered. All objections filed…

§ 4409. Certification of changes The board of civil authority may increase, reduce, or sustain an appraisal made by listers. The action taken in such appeal proceedings shall be certified in writing by the board of civil authority to the town clerk, who shall record the same in s…

§ 4410. When no appeal taken When all section 4407 appeals so taken have been determined as aforesaid, the listers shall amend or correct the grand list to conform to such abstracts, shall complete the grand list in the town clerk’s office, shall subscribe and append thereto the …

§ 4411. Modifying grand list to conform with results of an appeal If, at the time when the listers are required to complete the grand list and to lodge the same with the town clerk by section 4151 of this title, an appeal from the listers is pending and undetermined, such appeal …

§ 4452. Valuations (a) On or before May 1 of each year, the Division of Property Valuation and Review of the Department of Taxes shall furnish the listers in each town or city with the valuation of all taxable property of any public utility situated therein as reported by such ut…

§ 4461. Time and manner of appeal (a) A taxpayer or the selectboard members of a town aggrieved by a decision of the board of civil authority under subchapter 1 of this chapter may appeal the decision of the board to either the Director or the Superior Court of the county in whic…

§ 4463. Objections to appeal When a taxpayer, an agent designated by the legislative body of the town, or selectboard claims that an appeal to the Director is in any manner defective or was not lawfully taken, on or before 14 days after mailing of the notice of appeal by the cler…

§ 4464. Withdrawal of appeal On application to the Director, an appellant may request leave to withdraw his or her appeal at any time before it is heard. When an appeal is withdrawn, the Director shall so certify to the clerk of the town from the action of whose listers or board …

§ 4465. Appointment of property valuation hearing officer; oath; pay When an appeal to the Director is not withdrawn or forwarded by the Director to Superior Court pursuant to subsection 4461(a) of this title, the Director shall refer the appeal in writing to a person not employe…

§ 4466. Conduct of appeal before hearing officer Unless expressly waived by all parties to the appeal, the provisions of 3 V.S.A. chapter 25 shall govern all proceedings before a hearing officer except where inconsistent with this subchapter. A hearing officer shall promptly noti…

§ 4467. Determination of appeal (a) Upon appeal to the Director or the court, the hearing officer or court shall proceed de novo and determine the correct valuation of the property as promptly as practicable and to determine a homestead and a housesite value if a homestead has be…

§ 4468. Transmission and record of determination The Director or clerk of the court shall forward by certified mail one copy of the determination to the taxpayer, one copy to the Commissioner and one copy to the town clerk, who shall record the same in the book in which the appea…

§ 4469. Tax credit upon successful appeal Whenever a taxpayer has had his or her appraisal reduced upon appeal and has paid the tax due upon the original appraisal that he or she appealed, the taxpayer shall be entitled to a credit against the tax for the next ensuing tax year, a…

§ 4601. Taxes to be uniformly assessed Taxes shall be uniformly assessed on the lists of the persons taxed unless otherwise provided by law.

§ 4602. List upon which taxes are assessed Subject to the provisions relating to the assessment of taxes on an amended or corrected grand list, State and county taxes assessed, and town, village, school, and highway taxes assessed or voted on or after March 1 in any year and befo…

§ 4603. Taxes assessed on defective list All taxes assessed on a defective or invalid grand list described in sections 4262-4264 of this title that have been theretofore voluntarily paid without protest shall be valid. All taxes theretofore or thereafter assessed on such grand li…

§ 4604. Assessment on corrected or amended list Taxes voted and not assessed shall be assessed on the amended list described in section 4261 of this title. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shal…

§ 4605. Assessment when appraisal on other than April 1 (a) If no appeal is taken within the time allowed in section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the treasurer shall forthwith assess the tax on the amended list described in sect…

§ 4606. Apportionment of assessment on transfer When a part of a piece of real estate has been transferred in any year, the listers shall make such apportionment of the assessments thereon as they deem just.

§ 4607. Effect of irregularities The assessment of a tax upon a list made up in part of property not taxable to the person assessed, or of real estate carried from an irregular or void appraisal into an annual grand list, or of property erroneously set in the list, shall not inva…

§ 4608. Resident ownership ratio (a) The board of listers of each town or city shall report annually to the Director: (1) the value as appears in the grand list of all taxable real property in the town or city; and (2) the value as appears in the grand list of all such taxable pr…

§ 4609. Military personnel penalty and interest exemption (a) Notwithstanding any other provision of law, the legislative body of a municipality or the voters at a town meeting may exempt from the payment of any penalty, fee, or interest relative to the failure to make timely pay…

§ 4641. Liability for mistakes in the tax bill A collector shall not be liable to an action that may accrue in consequence of mistake, mischarge, or overcharge in the tax bill committed to him or her for collection.

§ 4642. Indemnification A collector shall be indemnified by the town or other municipality by which he or she is elected or appointed for the damage that he or she suffers by the illegality of the imposition, assessment, or apportionment of a tax or the illegality or informality …

§ 4643. Vacation of office upon failure to post additional bond When the bond given by a collector of taxes or the treasurer of a town or municipality therein becomes insufficient in the judgment of the selectboard, trustees, prudential committee, or the executive officers of the…

§ 4644. Collector’s duty on vacancy On demand of such selectboard, trustees, prudential committee, or executive officers, the collector whose office so becomes vacant shall lodge with the treasurer of the municipality the tax bills and tax warrants issued to him or her and a list…