32 V.S.A. § 8283 — Single or separate appraisals

In appraising the property specified in sections 8281 and 8282 of this title, except as otherwise provided, the Director may include in a single appraisal and
valuation all such property so held, possessed, or owned by such person or corporation.
In his or her discretion, he or she may include in two or more separate appraisals
and valuations such portion or portions of such property so held, possessed, or owned
by such person or corporation as he or she shall designate. As hereinafter provided,
he or she shall make a record of such separate appraisals and valuations and of the
aggregate appraisals and valuations of each person or corporation. (Amended 1977, No. 105, § 14(a).)