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Title 32: Taxation and Finance
Chapter 129: Grand Tax Lists
- Subchapter 001: Inventories
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§ 4001. Inventory forms
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§ 4002. Oath
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§ 4003. Distribution of inventories
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§ 4004. Return of inventories by individuals
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§ 4005. Return by corporations, estates, or fiduciaries
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§ 4006. Failure to return inventory
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§ 4007. Final disposition of inventories
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§ 4008. Willful destruction
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§ 4009. Examination of inventories
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§ 4010. Inventories in unorganized towns and gores
- Subchapter 002: Appraisals
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§ 4041. Examination of property; appraisal
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§ 4041a. Reappraisal
[Section 4041a effective January 1, 2025; see also section 4041a effective until January 1, 2025 set out above.]
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§ 4041a. Reappraisal
[Section 4041a effective until January 1, 2025; see also section 4041a effective January 1, 2025 set out below.]
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§§ 4042, 4043. Repealed. 1957, No. 219, § 4, eff. July 1, 1961.
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§ 4044. Appraisal of personalty on April 1
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§ 4045. Appraisal on other than April 1
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§ 4046. Notice
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§ 4047. Amending tax list
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§ 4048. Evaluating real estate of nonresidents
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§ 4049. Appraisal of orchard lands
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§ 4050. Appraisal in unorganized towns and gores
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§ 4051. Basis for appraisals
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§ 4052. Contract appraisals; assessor and lister qualifications
[Section 4052 effective January 1, 2026; see also section 4052 effective until January 1, 2026 set out above.]
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§ 4052. Contract appraisals; assessor qualifications
[Section 4052 effective until January 1, 2026; see also section 4052 effective January 1, 2026 set out below.]
- Subchapter 003: Individual Lists
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§ 4081. Procedure when inventory properly completed
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§ 4082. Taxpayer's grand list
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§ 4083. Repealed. 1957, No. 219, § 4, eff. July 1, 1961.
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§ 4084. Procedure upon failure to return correct inventory
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§ 4085. Notice to taxpayers on nonreturn of inventory
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§ 4086. Omissions in inventory
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§ 4087. Notice to taxpayer of list prepared under preceding section
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§ 4088. Contents
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§ 4111. Abstracts of individual lists
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§ 4112. Legalizing defective or invalid abstracts
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§ 4113. Certificate to amended abstract
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§ 4114. Certificate of clerk
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§ 4115. Notice by listers
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§ 4116. Notices posted and published; mail to nonresidents
- Subchapter 004: Grand List of Town
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§ 4151. Grand list of town
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§ 4152. Contents
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§ 4153. Repealed. 1995, No. 169 (Adj. Sess.), § 10, eff. May 15, 1996.
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§ 4154. Endorsement of time of reception
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§ 4154a. State-owned land
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§ 4155. Certificate and attestation-No appeal or suit pending
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§ 4156. After appeal and suit determined
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§ 4157. Effect of such certificate
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§ 4158. Loss or destruction of grand list
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§ 4159. Unorganized towns and gores
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§ 4181. Form and deposit of abstract
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§ 4182. False abstracts
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§ 4183. Certification by clerk
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§ 4184. Neglect
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§§ 4185, 4186. Repealed. 2001, No. 63, § 283(c), eff. July 1, 2003.
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§ 4186. Repealed. 2007, No. 190 (Adj. Sess.), § 9, eff. June 6, 2008.
- Subchapter 005: Hearings on Appraisals and Abstracts
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§ 4221. Time and notice of hearings
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§ 4222. Procedure
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§ 4223. Evidence; voluntary payment
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§ 4224. Amendment; certificate; notice
- Subchapter 006: Corrections in Grand List After Return
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§ 4261. Correcting omission from grand list
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§ 4262. Legalizing defective or invalid grand list
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§ 4263. Listers' certificate
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§ 4264. Clerk's certificate
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§ 4265. When grand list not filed within time
- Subchapter 007: Other Tax Lists
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§ 4301. Basis for county taxes
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§§ 4302, 4303. Repealed. 1999, No. 49, § 6(a), eff. June 2, 1999.
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§ 4303. Repealed. 1999, No. 49, § 6(b), eff. June 2, 1999.
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§ 4304. Fire district list
- Subchapter 008: Extensions of Time
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§ 4341. Generally
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§ 4342. Extensions by the Director