Terms Used In Vermont Statutes Title 32 Sec. 3761

  • Appraisal: A determination of property value.
  • Director: means the Director of the Division of Property Valuation and Review created by 3 V. See
  • State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
  • 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
  • Use value appraisal: means , with respect to land, the price per acre that the land would command if it were required to remain henceforth in agricultural or forest use, as determined in accordance with the terms and provisions of this subchapter. See

§ 3761. Notice to property taxpayers

Each year prior to June 1, the Director shall prepare a notice of the Current Use Value Appraisal Program established by this subchapter describing its pertinent provisions, the manner in which taxpayers may apply to participate, and the dates and deadlines for application. Such notice shall be printed by the Director and supplied in sufficient number to each town in the State for inclusion in property tax bills. The town Treasurer or collector of taxes shall include such notice in each tax bill, where applicable. Towns that use envelopes or mailers not able to accommodate notices describing the Current Use Value Appraisal Program may distribute such notices in an alternative manner. (Added 1985, No. 212 (Adj. Sess.), eff. June 2, 1986; amended 1995, No. 29, § 5, eff. April 14, 1995.)