The Vermont Statutes Online
The Vermont Statutes Online have been updated to include the actions of the 2023 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32 : Taxation and Finance
Chapter 123 : How, Where, and to Whom Property Is Taxed
Subchapter 004 : State Payment in Lieu of Property Taxes
(Cite as: 32 V.S.A. § 3704)-
§ 3704. Determination of assessed values; appeal
(a) Prior to August 1, 1997, and to May 1 of each taxable year thereafter, the Secretary of Administration shall provide assessed values of State buildings and lands, as defined under this subchapter, to every municipality to which a grant is payable under this subchapter.
(b) Any municipality aggrieved by the action of the Secretary under this section may, within 30 days of receipt of the assessed values, appeal to the Superior Court of the district in which the municipality is located. (Added 1997, No. 60, § 53.)
