32 V.S.A. § 4222 — Procedure

The listers shall meet at the time and place designated in such notice to hear all
persons aggrieved as aforesaid who have filed their objections in writing and on that
day, and from day to day thereafter, shall hear those appearing in person or by agents
or attorneys until all such objections have been heard and considered. All objections
filed in writing with the board of listers at or prior to the time fixed for hearing
appeals shall be determined by the board notwithstanding that the person filing the
objections fails to appear in person, or by agent or attorney, and proper notification
of the listers determination shall be sent to the taxpayer. (Amended 1973, No. 86, § 1, eff. for the tax year beginning April 1, 1974, and thereafter.)