The Vermont Statutes Online

Title 24: Municipal and County Government

Chapter 043: Unorganized Towns and Gores

• § 1401. Appraisers; appointment

  Subject to the approval of the Governor, the Director of the Division of Property Valuation and Review shall appoint biennially on the first Tuesday of March a board of three appraisers for the unorganized towns and gores in each county, with power to revoke any such appointment and to fill any vacancy in such board. (Amended 1977, No. 105, § 14(b).)

• § 1402. Appraisers; oath; file

  Each appraiser shall take and subscribe to an oath in form and substance as required of listers in towns and file the same in the office of the county clerk where he or she is to exercise the duties of his or her office. (Amended 2017, No. 74, § 77; 2017, No. 113 (Adj. Sess.), § 156.)

• § 1403. Supervisors; appointment

  Biennially, on February 1, to hold office for two years therefrom, the Governor shall appoint and commission one supervisor for the unorganized towns and gores in each county who shall give a bond to the State. Such supervisor shall not be an appraiser.

• § 1404. Supervisors; commission and oath; record

  The commission and oath of each supervisor shall be recorded in the office of the county clerk where such towns and gores are situated. (Amended 2017, No. 74, § 78.)

• § 1405. Supervisor not liable for mistakes

  A supervisor shall not be liable to an action which may accrue in consequence of any illegality in the assessment or apportionment of a tax, or any mistake, mischarge, or overcharge in any tax bill, or any illegality or informality in any tax bill, warrant, or other precept furnished him or her for the collection of a tax.

• § 1406. Taxes expended; how

  Upon allowance of the accounts of supervisors and appraisers for unorganized towns and gores, the Commissioner of Finance and Management shall certify forthwith the amount as allowed to the State Treasurer and the balance, if any, of the monies received from any supervisor, after deducting the amount of the county tax and regional planning costs, if any. The amount of such supervisors’ and appraisers’ accounts, so certified, shall be used for the laying out, construction, and maintenance of highways and bridges in the unorganized towns and gores for which the supervisor is appointed, to be expended by and under the direction of the Secretary of Transportation, in the same manner as State transportation appropriations. The portion of the money which remains unexpended for more than one year may be carried forward in the supervisors’ accounts for like purposes. (Amended 1959, No. 328 (Adj. Sess.), § 8(c); 1971, No. 78, § 1, eff. April 16, 1971; 1987, No. 243 (Adj. Sess.), § 29, eff. June 13, 1988; 1993, No. 172 (Adj. Sess.), § 30; 2009, No. 50, § 92.)

• § 1407. Abatement of taxes

  Appraisers for unorganized towns and gores shall have the same power to abate a tax in the hands of a supervisor that the board for the abatement of town taxes has to abate town taxes, and shall certify such abatement to the State Treasurer.

• § 1408. Supervisor; general duties

  The supervisor shall act as a selectperson in matters of road encroachment, planning, and related bylaws, as school director and truant officer, as constable, as collector of taxes, as town clerk in the matter of licensing dogs, and as town clerk and board of civil authority in the matter of tax appeals from the decisions of the board of appraisers. (Amended 1967, No. 147, § 36, eff. Oct. 1, 1968; 1971, No. 78, § 2, eff. April 16, 1971; 2011, No. 155 (Adj. Sess.), § 19.)

• § 1409. Supervisor’s account

  Quarterly, on the first Tuesday in February, May, August, and November, each supervisor shall render to the Commissioner of Finance and Management an account showing in detail the time spent and expenses necessarily incurred by him or her in the performance of his or her duties, except such duties as relate to the collection of taxes or are compensated by fees. Such account, as allowed by the Commissioner of Finance and Management, shall be paid by the State out of the avails of the taxes assessed under 32 V.S.A. § 4962. (Amended 1983, No. 195 (Adj. Sess.), § 5(b).)