32 V.S.A. § 4086 — Omissions in inventory

When, prior to December 15, the listers learn that real or personal estate is omitted
from the inventory of a person returned in such year or that a person has failed to
return an inventory for such year, they shall notify such person in writing. If such
person fails to return an inventory within ten days thereafter, the listers shall
act as provided in section 4084 of this title. Taxes shall be assessed and collected upon such grand list as is provided for the
assessment and collection of other taxes.