The Vermont Statutes Online
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.