Vermont Statutes Title 32 Sec. 3431
Terms Used In Vermont Statutes Title 32 Sec. 3431
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
- Oath: shall include affirmation where by law an affirmation may be substituted. See
- Oath: A promise to tell the truth.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Town: shall include city and wards or precincts therein; "selectboard members" and "board of civil authority" shall extend to and include the mayor and aldermen of cities; "trustees" shall extend to and include bailiffs of incorporated villages; and the laws applicable to the inhabitants and officers of towns shall be applicable to the inhabitants and similar officers of all municipal corporations. See
§ 3431. Lister’s oath
(a) Each lister shall take and subscribe and file in the town clerk’s office, before entering upon the duties of his or her office, the following oath; and the oath as subscribed shall be recorded in the town clerk’s office:
“I, _______ , do solemnly swear (or affirm) that I will appraise all the personal and real property subject to taxation in the town (or city) of ____________ , so far as required by law, at its fair market value, will list the same without discrimination on a proportionate basis of such value for the grand list of such town (or city), will set the same in the grand list of such town (or city) at one per cent of the listed value and will faithfully discharge all the duties imposed upon me by law. So help me God.” (or, “under the pains and penalties of perjury.”)
(b) When the listers violate such oath, they shall each be guilty of perjury and punished accordingly.