32 V.S.A. § 4155 — Certificate and attestation—No appeal or suit pending

When no statutory appeal as provided by law from the appraisal of the listers and
no suit to recover taxes paid under protest is pending on the first Tuesday of February
following such lodgment, the selectboard and listers of a town or the mayor and assessors
of a city shall endorse a certificate to that effect upon the grand list and the same
shall be attested by the town or city clerk with the date of such attestation.