Terms Used In Vermont Statutes Title 32 Sec. 4607

  • Appraisal: A determination of property value.
  • Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
  • real estate: shall include lands, tenements, and hereditaments and all rights thereto and interests therein, and pews or slips in places of public worship shall be treated as real estate. See

§ 4607. Effect of irregularities

The assessment of a tax upon a list made up in part of property not taxable to the person assessed, or of real estate carried from an irregular or void appraisal into an annual grand list, or of property erroneously set in the list, shall not invalidate the whole tax but only such part thereof as is assessed upon the invalid part of the list. (Amended 1957, No. 219, § 2, eff. July 1, 1961.)