32 V.S.A. § 4264 — Clerk’s certificate

When such grand list is so amended or corrected, the town clerk shall affix thereto
his or her certificate showing the date whereon such amendments were added or whereon
such grand list was lodged in his or her office, and thereupon the same shall become
the grand list of the town wherein the same is lodged for the year beginning on the
first day of the preceding April and shall be valid and of the same force and effect
as if the same had been filed within the time prescribed in this chapter.