32 V.S.A. § 4262 — Legalizing defective or invalid grand list

When the listers fail to subscribe and attach to the grand list the oath prescribed
in section 4151 of this title within the time required, or fail to lodge the grand list within the time prescribed
in such section, or if a defective or invalid grand list is lodged within the time
so prescribed, or if such grand list is otherwise defective or invalid, on or before
February 15 next ensuing, the listers shall correct any defective grand list theretofore
lodged in the town clerk’s office, subscribe and append thereto the oath prescribed,
and perform any act theretofore omitted that is necessary to render such grand list
valid.