32 V.S.A. § 4602 — List upon which taxes are assessed

Subject to the provisions relating to the assessment of taxes on an amended or corrected
grand list, State and county taxes assessed, and town, village, school, and highway
taxes assessed or voted on or after March 1 in any year and before March 1 following,
and fire district taxes assessed or voted on or after January 1 in any year and before
January 1 following, shall be assessed on the grand list returned to the town clerk’s
office in May of such year. In case of incorporated villages that have their annual
meetings before March 1, taxes so voted at such annual meetings, subject to such provisions,
shall be assessed on the grand list returned to the town clerk’s office in May of
the year when such taxes are voted.