32 V.S.A. § 4111 — Abstracts of individual lists

(a) Subject to the provisions of section 4341 of this title, on or before May 5, the listers shall arrange in alphabetical order, in a book or
books required by law to be furnished for the abstract of individual lists and the
grand lists, the names of the various taxpayers and all the data mentioned in section 4152 of this title. The listed valuation of all real and personal estate shall first be set in the
appropriate columns therefor marked “valuation.”
(b) Such books shall also contain a certificate, signed by the listers, that according
to their best knowledge, information, and belief they have therein set down the listed
valuation of all taxable real and personal estate of each person therein named.
(c) Such book shall contain a notice in writing signed by the listers that the contents
thereof will become the grand list of such town and of each person therein named,
unless cause to the contrary is shown, and that, on or before May 20, as extended
by section 4341 of this title, the listers will meet at some place therein designated by them to hear all grievances
and make corrections in such list.
(d) Subject to the provisions of section 4341 of this title, on or before May 5, such book shall be lodged in the office of the town clerk for
the inspection of the taxpayers in such town. The town clerk shall endorse thereon
the time when the book was so lodged in his or her office. Such book when so lodged
shall be the abstract of individual lists.
(e) When the listers return the grand list book to the town clerk, they shall notify by
first-class mail, on which postage has been prepaid and that has been addressed to
their last known address, all affected persons listed as property owners in the grand
list book of any change in the appraised value of such property or any change in the
allocation of value to the homestead as defined under subdivision 5401(7) of this title or the housesite as defined under subdivision 6061(11) of this title, and also notify them of the amount of such change and of the time and place fixed
in the public notice hereinafter provided for, when persons aggrieved may be heard.
No notice shall be required for a change solely to reflect a new use value set by
the Current Use Advisory Board or the adjustment of that value by the common level
of appraisal. Notices shall be mailed at least 14 days before the time fixed for hearing.
Such personal notices shall be given in all towns and cities within the State, anything
in the charter of any city to the contrary notwithstanding. At the same time, the
listers shall post notices in the town clerk’s office and in at least four other public
places in the town or, in the case of a city, in such other manner and places as the
city charter shall provide, setting forth that they have completed and filed such
book as an abstract and the time and place of the meeting for hearing grievances and
making corrections. Unless the personal notices required hereby were sent by registered
or certified mail, or unless an official certificate of mailing of the same was obtained
from the post office, in the case of any controversy subsequently arising, it shall
be presumed that the personal notices were not mailed as required.
(f) If the listers discover any error or omission in such abstract, they shall correct
the same and shall forthwith give notice thereof in writing by mail, postage prepaid,
or by personal delivery to the taxpayer whose list is thus changed, unless such change
was made in his or her presence.
(g) A person who feels aggrieved by the action of the listers and desires to be heard
by them shall, on or before the day of the grievance meeting, file with them his or
her objections in writing and may appear at such grievance meeting in person or by
his or her agents or attorneys. No grievance shall be allowed for a change solely
to reflect a new use value set by the current use advisory board or the adjustment
of that value by the common level of appraisal. Upon the hearing of such grievance,
the parties thereto may submit such documentary or sworn evidence as shall be pertinent
thereto.
(h) Failure on the part of the listers so to arrange the names of taxpayers in alphabetical
order or to perform any of the requirements hereinbefore provided touching the form
of the aforesaid abstract of individual lists and grand lists shall not in any manner
affect or invalidate the list of any taxpayer, provided it shall contain data which,
upon inspection thereof, together with the inventory of the taxpayer, shall disclose
taxable property whereon such taxpayer is liable for a tax lawfully laid or assessed. (Amended 1959, No. 87, eff. April 1, 1959; 1971, No. 73, § 6, eff. April 16, 1971; 1983, No. 85, § 3; 1997, No. 71 (Adj. Sess.), § 65, eff. March 11, 1998; 1999, No. 49, § 22b, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 10, eff. Feb. 17, 2004; 2007, No. 205 (Adj. Sess.), § 8.)