Assessment and Collection in Unified Towns and Gores of Essex County

V.S.A. tit. 32, ch. 133, subch. 6

in effect

32 V.S.A. § 4981 Assessment of tax

4981. Assessment of tax (a) A tax determined pursuant to this section is hereby annually assessed upon the grand list of the unified towns and gores in Essex County. (b) Annually, the Board of Governors of the unified towns and gores in Essex County shall prepare a proposed municipal services budget and establish a proposed tax rate for the unified towns and gores in Essex County for the ensuing year. Annually, on the second Saturday in September, the Board of Governors shall call a meeting of the residents and property owners of the unified towns and gores in Essex County for the purpose of presenting the proposed budget and tax rate based upon the current grand list. (c) Notice of the meeting and a copy of the proposed budget shall be sent by first-class mail to all residents and property owners of the unified towns and gores at their last known address at least 30 days before the meeting. The meeting shall be held in Essex County. The notice shall include the itemized proposed budget and the proposed tax rate. (d) Annually, on or before September 30, the Board of Governors shall adopt a budget and tax rate and notify the residents and property owners of the unified towns and gores, the Supervisor, and the appraisers. Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1973, No. 58, § 3, eff. April 1, 1973; 1977, No. 118 (Adj. Sess.), § 5, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1999, No. 139 (Adj. Sess.), § 1, eff. May 18, 2000; 2017, No. 98 (Adj. Sess.), § 2, eff. April 11, 2018.

32 V.S.A. § 4982 Salary and expenses of Supervisor and Board of Governors

4982. Salary and expenses of Supervisor and Board of Governors The expenses of the unified towns and gores in Essex County, including the salaries of the Supervisor and the three members of the Board of Governors and the reasonable and necessary expenses that the Supervisor and the members of the Board incur in the performance of their duties, shall be met from the revenues from the taxes assessed under section 4981 of this title. Notwithstanding the provisions of section 1761 of this title, the Supervisor shall receive a salary to be established annually by the Board of Governors. The members of the Board of Governors shall receive compensation for performance of their official duties in an amount to be established annually in the budget and approved by the residents and property owners of the unified towns and gores in Essex County. Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1971, No. 49, eff. April 7, 1971; 1999, No. 139 (Adj. Sess.), § 2, eff. May 18, 2000.

32 V.S.A. § 4983 Repealed. 1999, No. 139 (Adj. Sess.), § 3, eff. May 18, 2000.

32 V.S.A. § 4984 County tax transmitted to supervisor

4984. County tax transmitted to supervisor When a county tax is assessed in Essex County, the County Treasurer shall transmit to the Supervisor for the unified towns and gores within Essex County a certified statement of the amount of such tax based on the grand list of such unified towns and gores as shown by the list filed annually under the provisions of section 4301 of this title. The Supervisor shall thereupon issue his or her warrant in favor of Essex County for the amount of such tax out of the funds received by him or her from the tax levied under the provisions of section 4981 of this title. Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 2017, No. 98 (Adj. Sess.), § 3, eff. April 11, 2018.

32 V.S.A. § 4985 Tax stabilization contracts

4985. Tax stabilization contracts The Supervisor and appraisers may negotiate tax stabilization contracts with owners of farmland or forestland located in the unified towns and gores of Essex County pursuant to the provisions of 24 V.S.A. § 2741(a) and (c). The definitions of “farmland” and “forestland” set forth in subsection 3846(a) of this title shall be applicable to such contracts. Added 1977, No. 150 (Adj. Sess.), § 1; amended 2005, No. 105 (Adj. Sess.), § 1.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/32/133Fetched: 10/21/2026