32 V.S.A. § 4045 — Appraisal on other than April 1

If any business is normally operated for a period less than 12 consecutive months
and is not in operation on April 1, an inventory shall be filed with the listers at
least 15 days prior to the anticipated annual suspension of such business and the
stock in trade shall be appraised for the period of operation so as to represent an
average of values of such property during that period in which the business has been
carried on.