Duties of Director

V.S.A. tit. 32, ch. 121, subch. 1

in effect

32 V.S.A. § 3401 Powers and duties of Director

3401. Powers and duties of Director The Director may examine any inventory in the hands of listers, shall from time to time confer and advise with them touching their official duties, shall furnish them printed instructions and directions relating to their official duties, and shall issue any bulletins as in the Director’s judgment will aid in enforcing the law. When a board of listers or members requests, the Director shall furnish any information as the Director shall deem pertinent. Amended 1977, No. 105, § 14(a); 2021, No. 105 (Adj. Sess.), § 508, eff. July 1, 2022.

32 V.S.A. § 3402 Director to collect data

3402. Director to collect data The Director shall collect such data and information touching methods of taxation and exemption and the work of listers in the various towns as the Director shall deem advisable. Amended 1977, No. 105, § 14(a); 2021, No. 105 (Adj. Sess.), § 509, eff. July 1, 2022.

32 V.S.A. § 3411 Powers of the Division of Property Valuation and Review

3411. Powers of the Division of Property Valuation and Review The Division of Property Valuation and Review shall through its Director: (1) employ such staff as is necessary, subject to the approval of the Commissioner of the Department of Taxes; (2) cooperate fully with the Commissioner in any matter in which he or she requires assistance in connection with his or her duties, including the valuation of property for any tax administered and collected by the Commissioner; (3) adopt rules under 3 V.S.A. chapter 25 to provide for the uniform administration of the property tax; (4) maintain any information obtained by the Director from any local official subject to the same rules as to public access and confidentiality as apply to such information in the possession of a local official, as contained in section 4009 of this title; (5) provide technical assistance and instruction to the listers in a uniform appraisal system and provide other related assistance within the limits of available resources; (6) prepare and provide to towns at a reasonable fee form books, other required forms and copies of relevant statutes in booklet form; (7) to the extent of available resources, prepare and provide tax maps for all municipalities not having the same; (8) from time to time, develop and recommend to the General Assembly improved methods for standardizing property assessment procedures and to administer the current use program in accordance with chapter 124 of this title; (9) annually publish the report described in section 3412 of this title; (10) assist municipalities in administration of property taxes, including the appraisal of classes of property difficult to appraise, such as industrial and utility properties; and (11) appraise property required by law to be appraised by the Director, including railroad property under chapter 211 of this title. Added 1977, No. 105, § 12, eff. July 1, 1977; amended 1985, No. 74, § 299; 1987, No. 243 (Adj. Sess.), § 73, eff. June 13, 1988; 1999, No. 49, § 4, eff. June 2, 1999; 2021, No. 105 (Adj. Sess.), § 510, eff. July 1, 2022.

32 V.S.A. § 3412 Annual report

3412. Annual report Before January 15 of each year, the Director shall deliver to the Speaker of the House of Representatives and to the President Pro Tempore of the Senate copies of an annual report including in that report all rules issued in the preceding year. The report shall include the rate per dollar and the amount of all taxes assessed in each and all of the towns, gores, school and fire districts, and villages for and during the year ending with June 30 preceding, and the value of all exempt property on each grand list as required by subsection 4152(a) of this title. The report shall also include an analysis of the appraisal practices and methods employed through the State. The Director shall include recommendations for statutory changes as he or she feels necessary. Copies of the annual report shall be forwarded to the Chair of the Selectboard of each town. The presiding officer shall refer the report to the appropriate committees of the General Assembly for their review and recommendation. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this section. Added 1977, No. 105, § 13; amended 1995, No. 178 (Adj. Sess.), § 427, eff. May 22, 1996; 1997, No. 50, § 10, eff. June 26, 1997; 2005, No. 38, § 21, eff. Jan. 1, 2007; 2013, No. 142 (Adj. Sess.), § 68.

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