Duties of Listers

V.S.A. tit. 32, ch. 121, subch. 2

in effect

32 V.S.A. § 3431 Lister’s oath

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 (or affirm) that I will appraise all the personal and real property subject to taxation in the town (or city) of ____________ , so far as required by law, at its fair market value, will list the same without discrimination on a proportionate basis of such value for the grand list of such town (or city), will set the same in the grand list of such town (or city) at one per cent of the listed value and will faithfully discharge all the duties imposed upon me by law. So help me God.” (or, “under the pains and penalties of perjury.”) (b) When the listers violate such oath, they shall each be guilty of perjury and punished accordingly.

32 V.S.A. § 3432 Duties of listers

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).

32 V.S.A. § 3433 Duties upon taking up inventories

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 made out and sworn to as provided in this chapter, or willfully neglects or refuses to indorse thereon his or her name and the date of receipt thereof, or willfully neglects or refuses to appraise and set in the list, as required by law, each item described in an inventory filled out as provided in this chapter, he or she shall be fined not more than $100.00 for each inventory so received, and for each such willful refusal or neglect.

32 V.S.A. § 3434 Meetings for instruction

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 official duties, and concerning the appraisal and listing of the various classes of taxable property. Amended 1977, No. 105, § 14(a).

32 V.S.A. § 3435 Listers to attend meetings for instructions

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 to attend, the lister shall immediately notify the Director, stating the cause of the lister’s inability to attend. In the Director’s discretion, the Director may summon the lister to attend another meeting as the Director shall designate. Listers who attend the meetings shall receive for their attendance from their respective towns the per diem voted for listers or $10.00 per day, whichever is the greater, and their necessary expenses. Amended 1959, No. 16, eff. March 5, 1959; 1977, No. 105, § 14(a); 2021, No. 105 (Adj. Sess.), § 511, eff. July 1, 2022.

32 V.S.A. § 3436 Assessment education

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. Certified programs shall include education on racial disparities in property valuation outcomes in the United States, with a focus on Vermont in particular, and on-going bias reduction training. Certified programs may include instruction in lister duties, property inspection, data collection, valuation methods, mass appraisal techniques, property tax administration, or such other subjects as the Director deems beneficial to listers and both mandatory and optional certified programs may be presented by Property Valuation and Review or a person pursuant to a contract with Property Valuation and Review, the International Association of Assessing Officials, the Vermont Assessors and Listers Association, or the Vermont League of Cities and Towns. (b) The Director shall establish designations recognizing levels of achievement and the necessary course work or evaluation of equivalent experience required to attain each designation. Designation for any one level shall be for a period of three years. (c) Designation obtained under subsection (b) of this section may be renewed for three-year periods upon completion of requirements as determined by the Director. (d) The Director shall also notify all towns annually of any new approaches that the Division of Property Valuation and Review is aware of for obtaining or performing mass reappraisals and for grand list maintenance. (e) A sum not to exceed $100,000.00 each year shall be paid from the Education Fund to the Division of Property Valuation and Review for the purpose of providing assessment education for municipal listers and assessors. The Director is authorized to establish guidelines and requirements for education programs to be provided using the funds described in this section. Education programs provided using funds described in this section shall be provided at no cost or minimal cost to the municipal listers and assessors. In addition to providing the annual education programs described in this section, up to 20 percent of the amount available for education programs may be reserved as a scholarship fund to permit municipal listers and assessors to attend national programs providing education opportunities on advanced assessment topics. All applications for scholarships shall be submitted to and approved by the Director. Added 2005, No. 38, § 3, eff. June 2, 2005; amended 2013, No. 174 (Adj. Sess.), § 15, eff. June 4, 2014; 2015, No. 57, § 39, eff. June 11, 2015; 2023, No. 68, § 6, eff. July 1, 2023.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/32/121Fetched: 10/21/2026