32 V.S.A. § 4006 — Failure to return inventory

Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory
within 45 days after the mailing of such inventory by the town listers shall bar the
taxpayer from any statutory appeal under this chapter or chapter 131 of this title,
unless such failure is due to factors beyond the taxpayer’s control. In addition,
a taxpayer who fails to submit an inventory within the time and in the form prescribed
may be fined not more than $100.00 for each violation. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1999, No. 49, § 28, eff. June 2, 1999.)