V.S.A. tit. 24 Appendix, ch. 13, subch. 19 — Assessment | Vermont Statutes Annotated (through the 2026 session) — Vermont

24 App. V.S.A. ch. 13, § 1901 Department of Assessment

1901. Department of Assessment There shall be a Department of Assessment, which shall consist of the position of Chief Assessor and such assistants as are deemed to be necessary by the City Manager and approved by the City Council. The Chief Assessor and assistants will be appointed, and may be removed, by the City Manager in accordance with subchapter 17 of this charter.

24 App. V.S.A. ch. 13, § 1902 Powers and duties

1902. Powers and duties The Department of Assessment shall have the same powers, discharge the same duties, proceed in the discharge thereof in the same manner, and be subject to the same liabilities as are prescribed for listers or the Board Of Listers under the law of this State, except as herein otherwise provided. The elective Office of Lister shall be abolished.

24 App. V.S.A. ch. 13, § 1904 Appraisal of unimproved land approved for commercial or industrial development

1904. Appraisal of unimproved land approved for commercial or industrial development (a) The requirements of general law notwithstanding, the Assessor shall not take into consideration the effect of any local or State approval authorizing commercial or industrial development of unimproved land when determining the appraisal value of such land, except as provided in subsection (c) of this section. (b) The requirements of general law notwithstanding, the Assessor shall not consider roadway, drainage, or utility improvements constructed on unimproved land pursuant to an approval granted to develop such land for commercial or industrial purposes, except as provided in subsection (c) of this section. (c) As of April 1 next following the date of issuance of a zoning permit under the City of South Burlington Land Development Regulations authorizing construction of a building or buildings for commercial or industrial purposes, the Assessor shall determine the appraisal value of the land benefitted by said permit, taking into account all factors required under general law, including any permit or approval or any improvements not previously considered pursuant to subsections (a) and (b) of this section. If the permit holder has not taken action to initiate the authorized construction within six months of the date of issuance of the zoning permit and the zoning permit has expired, or if the zoning permit has been appealed to the Vermont Environmental Court, the Assessor shall not consider the land to be benefited by the permit. (d) “Unimproved land” means land, together with any improvements thereon, which is not devoted to a commercial or industrial use.