Vt. Stat. tit. 32 § 4152

Current through L. 2024, c. 185.
Section 4152 - [Effective Until 7/1/2037] Contents
(a) When completed, the grand list of a town shall be in such form as the Director prescribes and shall contain such information as the Director prescribes, including:
(1) In alphabetical order, the name of each real property owner and each owner of taxable personal property.
(2) The last known mailing address of all such owners.
(3) A brief description of each parcel of taxable real estate in the town. "Parcel" means all contiguous land in the same ownership, together with all improvements thereon.
(4) The listed valuation of such owner's personal estate taxable in the town and, for property exempted under the provisions of sections 3834, 3836, 3837, and 3838 of this title, what the full listed value of the property would be absent the exemption, the statutory authority for granting such exemption, the year in which the exemption became effective, and the year in which it ends.
(5) The listed valuation of each parcel that is not exempt.
(6) For those parcels that are exempt, the insurance replacement value reported to the local assessing officials by the owner under section 3802a of this title or what the full listed value of the property would be absent the exemption and the statutory authority for granting such exemption and, for properties exempt pursuant to a vote, the year in which the exemption became effective and the year in which the exemption ends; provided that, for parcels exempt under chapter 125, subchapter 3 of this title, the insurance replacement value shall not be substituted for the full listed value of the property absent the exemption and the grand list shall indicate whether the exemption applies to the State property tax or both the State and municipal property taxes.
(7) For those parcels appraised under the provisions of section 3607a, subdivisions 3832(1), (6), and (7), and section 3836, 3840, 3845, or 3847 of this title, the value that reflects the taxes to be paid on the property, the full listed value absent such appraisal, the statutory authority for granting such appraisal, the year in which such appraisal became effective, and the year in which it ends.
(8) The full listed value and the stabilization value agreed to by an owner and a town pursuant to 24 V.S.A. § 2741 or section 3843 or 3846 of this title, the year in which the stabilization agreement became effective, and the year in which it ends.
(9) Separate columns that will show the listed valuations of homesteads as defined in subdivision 5401(7) of this title and housesites as defined under subdivision 6061(11) of this title.
(b) When the grand list of a town contains a description of a mobile home, whether or not the mobile home is considered real or personal property, the description shall include, if available, the name of the manufacturer, the model number, the serial number, and the dimensions of the home.
(c) When the grand list of a town describes exempt property, the grand list shall identify if the value provided is the insurance replacement cost provided under section 3802a of this title or the full listed value under subdivision (a)(6) of this section.

32 V.S.A. § 4152

Amended by 2024 , No. 181, § 81, eff. 6/17/2024.
Amended 1975, No. 215 (Adj. Sess.), § 2; 1977, No. 105, § 14(a); 1995, No. 169 (Adj. Sess.), § 9, eff. 5/15/1996; 1997, No. 60, § 47, eff. 1/1/1998; 1997, No. 71 (Adj. Sess.), § 63, eff. 3/11/1998; 1999, No. 49, § 22c, eff. 6/2/1999; 2003, No. 76 (Adj. Sess.), § 11, eff. 2/17/2004; 2013 , No. 73, § 30, eff. 7/1/2014.
This section is set out more than once due to postponed, multiple, or conflicting amendments.