Individual Lists

V.S.A. tit. 32, ch. 129, subch. 3

in effect

32 V.S.A. § 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.

32 V.S.A. § 4082 Taxpayer’s grand list

4082. Taxpayer’s grand list One percent of the listed value of the real estate taxable to a person shall be added to one percent of the listed value of his or her personal estate, and the sum so obtained shall constitute his or her grand list.

32 V.S.A. § 4083 Repealed. 1957, No. 219, § 4, eff. July 1, 1961.

32 V.S.A. § 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.

32 V.S.A. § 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.

32 V.S.A. § 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.

32 V.S.A. § 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.

32 V.S.A. § 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.

32 V.S.A. § 4111 Abstracts of individual lists

4111. Abstracts of individual lists (a) Subject to the provisions of section 4341 of this title, on or before May 5, the listers shall arrange in alphabetical order, in a book or books required by law to be furnished for the abstract of individual lists and the grand lists, the names of the various taxpayers and all the data mentioned in section 4152 of this title. The listed valuation of all real and personal estate shall first be set in the appropriate columns therefor marked “valuation.” (b) Such books shall also contain a certificate, signed by the listers, that according to their best knowledge, information, and belief they have therein set down the listed valuation of all taxable real and personal estate of each person therein named. (c) Such book shall contain a notice in writing signed by the listers that the contents thereof will become the grand list of such town and of each person therein named, unless cause to the contrary is shown, and that, on or before May 20, as extended by section 4341 of this title, the listers will meet at some place therein designated by them to hear all grievances and make corrections in such list. (d) Subject to the provisions of section 4341 of this title, on or before May 5, such book shall be lodged in the office of the town clerk for the inspection of the taxpayers in such town. The town clerk shall endorse thereon the time when the book was so lodged in his or her office. Such book when so lodged shall be the abstract of individual lists. (e) When the listers return the grand list book to the town clerk, they shall notify by first-class mail, on which postage has been prepaid and that has been addressed to their last known address, all affected persons listed as property owners in the grand list book of any change in the appraised value of such property or any change in the allocation of value to the homestead as defined under subdivision 5401(7) of this title or the housesite as defined under subdivision 6061(11) of this title, and also notify them of the amount of such change and of the time and place fixed in the public notice hereinafter provided for, when persons aggrieved may be heard. No notice shall be required for a change solely to reflect a new use value set by the Current Use Advisory Board or the adjustment of that value by the common level of appraisal. Notices shall be mailed at least 14 days before the time fixed for hearing. Such personal notices shall be given in all towns and cities within the State, anything in the charter of any city to the contrary notwithstanding. At the same time, the listers shall post notices in the town clerk’s office and in at least four other public places in the town or, in the case of a city, in such other manner and places as the city charter shall provide, setting forth that they have completed and filed such book as an abstract and the time and place of the meeting for hearing grievances and making corrections. Unless the personal notices required hereby 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. (f) If the listers discover any error or omission in such abstract, they shall correct the same and shall forthwith give notice thereof in writing by mail, postage prepaid, or by personal delivery to the taxpayer whose list is thus changed, unless such change was made in his or her presence. (g) A person who feels aggrieved by the action of the listers and desires to be heard by them shall, on or before the day of the grievance meeting, file with them his or her objections in writing and may appear at such grievance meeting in person or by his or her agents or attorneys. No grievance shall be allowed for a change solely to reflect a new use value set by the current use advisory board or the adjustment of that value by the common level of appraisal. Upon the hearing of such grievance, the parties thereto may submit such documentary or sworn evidence as shall be pertinent thereto. (h) Failure on the part of the listers so to arrange the names of taxpayers in alphabetical order or to perform any of the requirements hereinbefore provided touching the form of the aforesaid abstract of individual lists and grand lists shall not in any manner affect or invalidate the list of any taxpayer, provided it shall contain data which, upon inspection thereof, together with the inventory of the taxpayer, shall disclose taxable property whereon such taxpayer is liable for a tax lawfully laid or assessed. Amended 1959, No. 87, eff. April 1, 1959; 1971, No. 73, § 6, eff. April 16, 1971; 1983, No. 85, § 3; 1997, No. 71 (Adj. Sess.), § 65, eff. March 11, 1998; 1999, No. 49, § 22b, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 10, eff. Feb. 17, 2004; 2007, No. 205 (Adj. Sess.), § 8.

32 V.S.A. § 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.

32 V.S.A. § 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.

32 V.S.A. § 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.

32 V.S.A. § 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.

32 V.S.A. § 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.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/32/129Fetched: 10/21/2026