Vt. Stat. tit. 24A § 3-94
As soon as practicable after the 25th day of May, the assessors shall carry out the proper amounts in the columns provided in the books for said property grand list, the figures in the columns marked "Valuation," where the same are not changed, to be the basis for computing the property grand list for such items without repeating said figures in the columns marked "Corrected Valuation," and the figures in the columns marked "Corrected Valuations" to be the basis for computing the property grand list for such items, and complete the lists of all taxpayers who have not appeared before said Board to be heard upon any grievance as hereinbefore provided; and shall also, as soon as practicable after the 19th day of June, so carry out and complete in said books all lists of persons who have been heard on any grievance by said assessors, Board of Tax Appeals, or the Board of Civil Authority. They shall make oath to said lists so completed in book form, as provided in the general laws of this State for grand lists and file the same in the Chief Administrative Officer's office on or before the 15th day of July; and said lists so completed in book form, together with all legal additions afterwards made thereto, shall be the property grand list of said City, shall constitute the entire grand list of said City upon which shall be assessed and raised, except as herein otherwise provided, all taxes in said City prior to the 30th day of June in the year next ensuing. Said assessors shall have the same power as listers in towns to add to said property grand list on proper certificate on or before the first day of the following December real estate or personal estate that has been omitted from the property grand list by mistake, and may supply such omissions, correct such grand list in such respects, and make a certificate thereon of the fact. The assessors shall furnish to the Chief Administrative Officer a certificate of such omissions from said property grand list of real and personal estate and of their additions of the same to such grand list on or before said first day of December, and the Chief Administrative Officer shall record such certificate in the property grand list book. Upon the filing of any certificate of additions, all taxes theretofore assessed upon the property grand list shall become effective as legal assessments upon such additions, and the Chief Administrative Officer shall furnish forthwith to the Chief Administrative Officer, a tax levy and tax bill for all of such additions, and the Chief Administrative Officer on receipt of such tax levy and bills for said additions shall forthwith notify by mail each person whose name appears in such levy and bills, of the amount of such tax and how the same must be paid to him or her at his or her office as hereinafter provided. All parts of such tax bills not paid to the Chief Administrative Officer as hereinafter provided shall be turned over by him or her to the City Constable for collection, with the addition of five percent, and 10 cents for the insertion of the name in the warrant, and said Constable shall have power to collect the same under his or her original warrant. Said assessors shall have the same power and authority in all cases, not inconsistent with the provisions of this charter, as is given by the general laws of the State to listers in towns to legalize defective or invalid abstracts and grand lists. Whenever an act under this subchapter is required to be done on or before a date that falls on Sunday, such act shall be valid, if done on the following Monday.
24 Appendix V.S.A. § 3-94