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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 4465

Appointment of property valuation hearing officer; oath; pay

Official textlegislature.vermont.gov

When an appeal to the Director is not withdrawn or forwarded by the Director to Superior Court pursuant to subsection 4461(a) of this title, the Director shall refer the appeal in writing to a person not employed by the Director, appointed by the Director as hearing officer. The Director shall have the right to remove a hearing officer for inefficiency, malfeasance in office, or other cause.
In like manner, the Director shall appoint a hearing officer to fill any vacancy created by resignation, removal, or other cause. Before entering into their duties, persons appointed as hearing officers shall take and subscribe the oath of the office prescribed in the Constitution, which oath shall be filed with the Director. The Commissioner of Taxes shall pay each hearing officer $38.00 per hour plus a cost-of-living adjustment in an amount equal to any adjustment approved for exempt employees by the Secretary of Administration, together with reasonable expenses as the Commissioner may determine.
A hearing officer may subpoena witnesses, records, and documents in the manner provided by law for serving subpoenas in civil actions and may administer oaths to witnesses. (

Last amended: Added 1969, No. 253 (Adj. Sess.), § 1; amended 1977, No. 105, § 14(a); 1995, No. 178 (Adj. Sess.), § 293; 1997, No. 59, § 13, eff. June 30, 1997; 2005, No. 215 (Adj. Sess.), § 279; 2013, No. 73, § 32; 2015, No. 134 (Adj. Sess.), § 7, eff. May 25, 2016; 2019, No. 175 (Adj. Sess.), § 6, eff. Oct. 8, 2020; 2021, No. 163 (Adj. Sess.), § 6, eff. June 1, 2022; 2025, No. 73, § 67, eff. July 1, 2025.)

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In this chapter (24 sections)
  1. 131-4401 · 131-4401
  2. 131-4403 · Appeal from appraisal made other than on April 1
  3. 131-4404 · Appeals from listers as to grand list
  4. 131-4405 · Oath
  5. 131-4406 · Repealed
  6. 131-4407 · Appeal from proceedings to correct abstracts
  7. 131-4408 · Hearing by board
  8. 131-4409 · Certification of changes
  9. 131-4410 · When no appeal taken
  10. 131-4411 · Modifying grand list to conform with results of an appeal
  11. 131-4441 · Repealed. 1969, No. 253 (Adj. Sess.), § 3
  12. 131-4442 · Repealed. 1959, No. 158, § 5, eff. May 5, 1959
  13. 131-4443 · 131-4443
  14. 131-4452 · Valuations
  15. 131-4453 · 131-4453
  16. 131-4461 · Time and manner of appeal
  17. 131-4462 · Repealed. 1999, No. 49, § 46, eff. June 2, 1999
  18. 131-4463 · Objections to appeal
  19. 131-4464 · Withdrawal of appeal
  20. 131-4465 · Appointment of property valuation hearing officer; oath; pay
  21. 131-4466 · Conduct of appeal before hearing officer
  22. 131-4467 · Determination of appeal
  23. 131-4468 · Transmission and record of determination
  24. 131-4469 · Tax credit upon successful appeal
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