32 V.S.A. § 8321 — General rule

All appraisals made under the provisions of article 4 of this subchapter shall be
made in each even year on or before December 31. (Amended 1975, No. 43, § 3, eff. April 14, 1975; 1997, No. 156 (Adj. Sess.), § 12, eff. April 29, 1998.)