The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 129: Grand Tax Lists

• Subchapter 001: INVENTORIES
•    § 4001. Inventory forms

•    § 4002. Oath

•    § 4003. Distribution of inventories

•    § 4004. Return of inventories by individuals

•    § 4005. Return by corporations, estates, or fiduciaries

•    § 4006. Failure to return inventory

•    § 4007. Final disposition of inventories

•    § 4008. Willful destruction

•    § 4009. Examination of inventories

•    § 4010. Inventories in unorganized towns and gores

• Subchapter 002: APPRAISALS
•    § 4041. Examination of property; appraisal

•    § 4041a. Reappraisal [Effective January 1, 2025; see also 32 V.S.A. § 4041a effective until January 1, 2025 set out above]

•    § 4041a. Reappraisal [Effective until January 1, 2025; see also 32 V.S.A. § 4041a effective January 1, 2025 set out below]

•    §§ 4042, 4043. Repealed. 1957, No. 219, § 4, eff. July 1, 1961.

•    § 4044. Appraisal of personalty on April 1

•    § 4045. Appraisal on other than April 1

•    § 4046. Notice

•    § 4047. Amending tax list

•    § 4048. Evaluating real estate of nonresidents

•    § 4049. Appraisal of orchard lands

•    § 4050. Appraisal in unorganized towns and gores

•    § 4051. Basis for appraisals

•    § 4052. Contract appraisals; assessor and lister qualifications [Effective January 1, 2026; see also 32 V.S.A. § 4052 effective until January 1, 2026 set out above]

•    § 4052. Contract appraisals; assessor qualifications [Effective until January 1, 2026; see also 32 V.S.A. § 4052 effective January 1, 2026 set out below]

• Subchapter 003: INDIVIDUAL LISTS
•    § 4081. Procedure when inventory properly completed

•    § 4082. Taxpayer's grand list

•    § 4083. Repealed. 1957, No. 219, § 4, eff. July 1, 1961.

•    § 4084. Procedure upon failure to return correct inventory

•    § 4085. Notice to taxpayers on nonreturn of inventory

•    § 4086. Omissions in inventory

•    § 4087. Notice to taxpayer of list prepared under preceding section

•    § 4088. Contents

•    § 4111. Abstracts of individual lists

•    § 4112. Legalizing defective or invalid abstracts

•    § 4113. Certificate to amended abstract

•    § 4114. Certificate of clerk

•    § 4115. Notice by listers

•    § 4116. Notices posted and published; mail to nonresidents

• Subchapter 004: GRAND LIST OF TOWN
•    § 4151. Grand list of town

•    § 4152. Contents

•    § 4153. Repealed. 1995, No. 169 (Adj. Sess.), § 10, eff. May 15, 1996.

•    § 4154. Endorsement of time of reception

•    § 4154a. State-owned land

•    § 4155. Certificate and attestation-No appeal or suit pending

•    § 4156. After appeal and suit determined

•    § 4157. Effect of such certificate

•    § 4158. Loss or destruction of grand list

•    § 4159. Unorganized towns and gores

•    § 4181. Form and deposit of abstract

•    § 4182. False abstracts

•    § 4183. Certification by clerk

•    § 4184. Neglect

•    §§ 4185, 4186. Repealed. 2001, No. 63, § 283(c), eff. July 1, 2003.

•    § 4186. Repealed. 2007, No. 190 (Adj. Sess.), § 9, eff. June 6, 2008.

• Subchapter 005: HEARINGS ON APPRAISALS AND ABSTRACTS
•    § 4221. Time and notice of hearings

•    § 4222. Procedure

•    § 4223. Evidence; voluntary payment

•    § 4224. Amendment; certificate; notice

• Subchapter 006: CORRECTIONS IN GRAND LIST AFTER RETURN
•    § 4261. Correcting omission from grand list

•    § 4262. Legalizing defective or invalid grand list

•    § 4263. Listers' certificate

•    § 4264. Clerk's certificate

•    § 4265. When grand list not filed within time

• Subchapter 007: OTHER TAX LISTS
•    § 4301. Basis for county taxes

•    §§ 4302, 4303. Repealed. 1999, No. 49, § 6(a), eff. June 2, 1999.

•    § 4303. Repealed. 1999, No. 49, § 6(b), eff. June 2, 1999.

•    § 4304. Fire district list

• Subchapter 008: EXTENSIONS OF TIME
•    § 4341. Generally

•    § 4342. Extensions by the Director

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