Vermont Statutes
Chapter 123 - How, Where, and to Whom Property Is Taxed
§ 3704. Determination of assessed values; appeal

§ 3704. Determination of assessed values; appeal
(a) Prior to August 1, 1997, and to May 1 of each taxable year thereafter, the Secretary of Administration shall provide assessed values of State buildings and lands, as defined under this subchapter, to every municipality to which a grant is payable under this subchapter.
(b) Any municipality aggrieved by the action of the Secretary under this section may, within 30 days of receipt of the assessed values, appeal to the Superior Court of the district in which the municipality is located. (Added 1997, No. 60, § 53.)

Structure Vermont Statutes

Vermont Statutes

Title 32 - Taxation and Finance

Chapter 123 - How, Where, and to Whom Property Is Taxed

§ 3602. Manufacturing machinery

§ 3602a. Facilities used in the generation, transmission, or distribution of electric power

§ 3603. Construction equipment

§ 3604. Mines and quarries

§ 3605. Water rights

§ 3606. Standing timber

§ 3607. Orchard lands

§ 3607a. Barns, silos, and other farm structures

§ 3608. Buildings on leased land

§ 3609. Perpetual or redeemable leases

§ 3610. Taxation of perpetual leased lands

§ 3611. Assessment against State easements for flood control projects

§ 3612. Owner’s improvements

§ 3613. Appeal

§ 3614. Property on federal land

§ 3618. Business personal property

§ 3619. Time-share projects

§ 3620. Electric utility poles, lines, and fixtures

§ 3621. Petroleum and natural gas infrastructure

§ 3651. General rule

§ 3652. Mortgagor deemed owner

§ 3653. Unoccupied and owner unknown

§ 3654. Undivided estate of deceased person

§ 3655. Facilities not within town limits

§ 3659. Municipal lands

§ 3691. General rule

§ 3692. Taxation of boats, outboard motors, and trailer coaches

§ 3701. Definitions

§ 3702. Payment of grants authorized

§ 3703. Grant formula

§ 3704. Determination of assessed values; appeal

§ 3705. Adjusted municipal grand list and adjusted municipal tax rate

§ 3706. Payment to municipalities

§ 3707. Rules

§ 3708. Payments in lieu of taxes for lands held by the Agency of Natural Resources

§ 3709. PILOT Special Fund