32 V.S.A. § 4151 — Grand list of town

(a) Subject to the provisions of section 4341 of this title, on or before June 25, the listers shall make all corrections in the abstracts and
shall lodge such completed book in the office of the town clerk.
(b) Subject to the provisions of section 4341 of this title, each lister shall, on or before June 25, attach to such lists thus completed the
following oath:
“I do solemnly swear (or affirm) that according to my best knowledge, information
and belief the foregoing list contains a true statement of the listed valuation of
all real estate and taxable personal estate, within the town of .................... . So help me God.” (or “under the pains and penalties of perjury.”)
(c) The town clerk shall certify upon such list the time at which such oath was taken
by each lister and the date when the completed grand list was so filed and thereupon
such list so lodged, certified, and sworn to shall become the grand list of such town,
subject, however, to any and all corrections or additions therein or thereto as otherwise
provided by law.
(d) When by notice from the taxpayer or otherwise the listers are informed of the presence
within the town of personal property of the nature described in section 3603 of this title, they shall within 15 days of receipt of such knowledge correct the list of the owner
of said property to show the assessed value thereof and shall give notice to the taxpayer
of such change in the taxpayer’s list in accordance with sections 4087 and 4088 of this title. Copies of said notice shall be transmitted by the listers to the town clerk and
treasurer. Within 18 days of receiving said notice the town treasurer, in the event
of no appeal on the part of the taxpayer, shall send the taxpayer an amended statement
of taxes due, payable not less than 30 nor more than 90 days from the date thereof.
In the event of an appeal by the taxpayer, such notice of taxes due shall be sent
within 10 days of the termination of said appeal. Collection of such taxes shall
be in accordance with the provisions of chapter 133 of this title. (Amended 1983, No. 85, § 5; 2003, No. 70 (Adj. Sess.), § 37, eff. March 1, 2004.)