32 V.S.A. § 8343 — Notice of appraisal; time appraisal in force

On or before January 15 following such appraisals, the Commissioner shall notify in
writing, by mail or otherwise, every person or corporation operating a railroad located
in whole or in part within this State of the amount of all appraisals of property
so operated by them and required to be appraised under the provisions of articles
4 and 6 of this subchapter and the amount of taxes annually assessed therein. Failure
on the part of the Commissioner to give such notice, or of the person or corporation
to receive the same, shall not invalidate such appraisal. An appraisal of such property
made pursuant to the provisions of this chapter shall remain in full force and effect
until a subsequent appraisal has been lawfully made and established. (Amended 1997, No. 156 (Adj. Sess.), § 15, eff. April 29, 1998.)