The Vermont Statutes Online
The Statutes below include the actions of the 2025 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.
Subchapter
002
:
TO DIRECTOR OR TO SUPERIOR COURT
(Cite as: 32 V.S.A. § 4452)
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§ 4452. Valuations
(a) On or before May 1 of each year, the Division of Property Valuation and Review of
the Department of Taxes shall furnish the listers in each town or city with the valuation
of all taxable property of any public utility situated therein as reported by such
utility to the Division.
(b) Each public utility shall furnish to the Division not later than March 31 in each
year a sworn inventory of all its taxable property in such form as will show the valuation
of its property in each town, city, or other municipality.
(c) The Division shall prescribe the form of such report and the officer or officers who
shall make oath thereto.
(d) The valuations furnished under this section shall be considered along with any other
information as may reasonably be required by listers in determining and fixing the
valuations of property for the purposes of property taxation. The Division may require
that each municipality use certain valuations furnished under this section. The valuations
provided by the Division for property used for the transmission and distribution of
electricity shall be used by the listers as the valuations of that property for purposes
of property taxation. (Added 1975, No. 184 (Adj. Sess.); amended 1983, No. 152 (Adj. Sess.); 1999, No. 49, § 29, eff. June 2, 1999; 2023, No. 144 (Adj. Sess.), § 8, eff. June 3, 2024.)