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Searching 2023-2024 Session

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 121 : General Provisions

Subchapter 001 : Duties of Director

(Cite as: 32 V.S.A. § 3411)
  • § 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.)