32 V.S.A. § 4468 — Transmission and record of determination

The Director or clerk of the court shall forward by certified mail one copy of the
determination to the taxpayer, one copy to the Commissioner and one copy to the town
clerk, who shall record the same in the book in which the appeal was recorded under
section 4461 of this title. The appraisal so fixed by the Director or court shall become the basis for the grand
list of the taxpayer for the year in which the appeal is taken and, if the appraisal
relates to real property, for the two next ensuing years, except that if the real
property is enrolled in use value appraisal under chapter 124 of this title, the value
of enrolled land, prior to its being equalized, shall be the per acre value set annually
by the Current Use Advisory Board multiplied by the number of acres enrolled. The
appraisal, however, may be changed in the ensuing two years if the taxpayer’s property
is materially altered, changed, damaged, or if the municipality, city, or town in
which it is located has undergone a complete revaluation of all taxable real estate. (