Vermont Statutes Title 32 Sec. 3754
Terms Used In Vermont Statutes Title 32 Sec. 3754
- Agricultural land: means any land, exclusive of any housesite, in active use to grow hay or cultivated crops, pasture livestock, cultivate trees bearing edible fruit, or produce an annual maple product, and that is 25 acres or more in size, except as provided in this subdivision (1). See
- Assessing officials: means the listers or other assessing authority of the municipality or the State of Vermont. See
- Board: means the Current Use Advisory Board established in section 3753 of this chapter. See
- Director: means the Director of the Division of Property Valuation and Review created by 3 V. See
- Managed forestland: means :
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
§ 3754. Powers and duties of Board
(a) The Board shall meet at least annually, prior to February 1, to review all past current use land values for agricultural land and managed forestland recommended by past boards, to review the criteria for lands previously established, and to establish new criteria and values as legislation and land management practices may indicate, to establish a schedule of criteria and values to be recommended for the current tax year, and to recommend such changes and improvement in the administration of this subchapter as experience and public reaction may recommend. The Board’s criteria and recommended values may reflect the class, type, grade, and location of the land, together with its productive capacity and the income-producing capability of agricultural land and forestland.
(b) Annually, on or before October 15, the Board shall hold a public hearing and such other hearings as they deem necessary to receive public testimony on the criteria and values for use value appraisals in the coming tax year and on the administration of this subchapter.
(c) Prior to February 15 each year, the Board shall submit to the Director its recommended schedule of criteria and values for use value appraisals for the current tax year. The Director shall then distribute the valuations to all municipalities, towns, and gores, and the assessing officials shall appraise qualifying agricultural and managed forestland at these use values.
(d) The Board may adopt rules under the authority granted to agencies by 3 Vt. Stat. Ann. chapter 25, subchapter 1 to interpret and carry out the provisions of this subchapter.
(e) A member of the Board shall not vote on any issue on which the member, or when applicable the member’s agency, has a conflict of interest. (Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 3, 14; 1987, No. 57, § 3, eff. May 16, 1987; 2015, No. 134 (Adj. Sess.), § 3, eff. May 25, 2016; 2021, No. 105 (Adj. Sess.), § 520, eff. July 1, 2022.)