The Vermont Statutes Online
The Statutes below include the actions of the 2024 session of the General Assembly.
The Vermont Statutes Online will be down for maintenance on Wednesday, October 22 while we load the actions of the 2025 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 129 : Grand Tax Lists
Subchapter 002 : APPRAISALS
(Cite as: 32 V.S.A. § 4044)-
§ 4044. Appraisal of personalty on April 1
Unless otherwise provided, the taxable personal estate contained in the inventory shall be appraised by the listers at its fair market value on April 1.
