32 V.S.A. § 4081 — Procedure when inventory properly completed

When an inventory is properly filled out, sworn to, and delivered and, in the opinion
of the listers, contains full, true, and correct answers to all the interrogatories
therein that such taxpayer is required to answer, and a full, true, and correct statement
of all the items of property for which the taxpayer filling out such inventory is
taxable, the listers shall complete the list of such taxpayer as provided in this
chapter.