Title 32: Taxation and Finance
Chapter 129: GRAND TAX LISTS
32 V.S.A. § 4044. Appraisal of personalty on April 1
§ 4044 § 4044. Appraisal of personalty on April 1
Unless otherwise provided, the taxable personal estate contained in the inventory shall be appraised by the listers at its fair market value on April 1.