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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 3705

Adjusted municipal grand list and adjusted municipal tax rate

Official textlegislature.vermont.gov

# (a)

Prior to October 1 in each taxable year, the Division of Property Valuation and Review shall provide the Secretary of Administration with the following:

# (1)

the adjusted municipal grand list for the prior assessment year, with the assessed values of all State-owned property shown separately, together with a statement of the common level of appraisal used to weight the assessed values of State-owned property;

# (2)

the adjusted municipal tax rate to be used in assessing taxes on the prior adjusted municipal grand list; and

# (3)

the total sum of money voted by the municipality for all noneducational expenses, pursuant to 17 V.S.A. § 2664.

# (b)

Prior to issuing a grant under this subchapter, the Secretary of Administration may substitute his or her calculations of the adjusted municipal grand list or the adjusted municipal tax rate for a municipality if the Secretary finds that those calculations provided by the municipality under this section are in error or are inconsistent with assessed values as determined pursuant to section 3704 of this title. (

Last amended: Added 1997, No. 60, § 53; amended 1997, No. 71 (Adj. Sess.), § 25, eff. July 1, 1997.)

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In this chapter (40 sections)
  1. 123-3603 · Construction equipment
  2. 123-3604 · Mines and quarries
  3. 123-3605 · Water rights
  4. 123-3606 · Standing timber
  5. 123-3607 · Orchard lands
  6. 123-3607a · Barns, silos, and other farm structures
  7. 123-3608 · Buildings on leased land
  8. 123-3609 · Perpetual or redeemable leases
  9. 123-3610 · Taxation of perpetual leased lands
  10. 123-3611 · Assessment against State easements for flood control projects
  11. 123-3612 · Owner’s improvements
  12. 123-3613 · Appeal
  13. 123-3614 · Property on federal land
  14. 123-3615 · 123-3615
  15. 123-3617 · Repealed. 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992
  16. 123-3618 · Business personal property
  17. 123-3619 · Time-share projects
  18. 123-3620 · Electric utility poles, lines, and fixtures
  19. 123-3621 · Petroleum and natural gas infrastructure
  20. 123-3651 · General rule
  21. 123-3652 · Mortgagor deemed owner
  22. 123-3653 · Unoccupied and owner unknown
  23. 123-3654 · Undivided estate of deceased person
  24. 123-3655 · Facilities not within town limits
  25. 123-3656 · Repealed. 1997, No. 60, § 55
  26. 123-3657 · 123-3657
  27. 123-3659 · Municipal lands [Effective July 1, 2026; see also 32 V.S.A.…
  28. 123-3660 · Repealed. 1997 (Adj. Sess.), No. 71, § 22, eff. Jan. 1, 1998
  29. 123-3691 · General rule
  30. 123-3692 · Taxation of boats, outboard motors, and trailer coaches
  31. 123-3701 · Definitions
  32. 123-3702 · Payment of grants authorized
  33. 123-3703 · Grant formula
  34. 123-3704 · Determination of assessed values; appeal
  35. 123-3705 · Adjusted municipal grand list and adjusted municipal tax rate
  36. 123-3706 · Payment to municipalities
  37. 123-3707 · Rules
  38. 123-3708 · Payments in lieu of taxes for lands held by the Agency of…
  39. 123-3709 · PILOT Special Fund
  40. 123-3710 · Municipal Grand List Stabilization Program
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