§ 8283. Single or separate appraisals
In appraising the property specified in sections 8281 and 8282 of this title, except as otherwise provided, the Director may include in a single appraisal and valuation all such property so held, possessed, or owned by such person or corporation. In his or her discretion, he or she may include in two or more separate appraisals and valuations such portion or portions of such property so held, possessed, or owned by such person or corporation as he or she shall designate. As hereinafter provided, he or she shall make a record of such separate appraisals and valuations and of the aggregate appraisals and valuations of each person or corporation. (Amended 1977, No. 105, § 14(a).)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 211 - Corporation Taxes
§ 8121. Formulation and distribution of returns
§ 8123. Time and place of filing
§ 8124. Time for payment of tax
§ 8141. Examination of documents
§ 8142. Examination of officers, agents, and stockholders
§ 8143. Form and service of citation for examination
§ 8145. Failure to appear, be sworn, or testify
§ 8146. Additional tax; refunds
§ 8147. False swearing outside the State
§ 8171. Recovery of taxes and penalties
§ 8211. Rate of tax and time of payment
§ 8241. Annual report required; contents
§ 8242. Reports on fiscal year basis
§ 8281. Railroad operating wholly in State
§ 8282. Road operating within and outside the State
§ 8283. Single or separate appraisals
§ 8284. Appraised value as true value
§ 8285. Defective, insufficient, or invalid appraisals
§ 8286. Property exempt from appraisal
§ 8342. Sufficiency of record and notice
§ 8343. Notice of appraisal; time appraisal in force
§ 8344. Definition of representative; notice
§ 8361. General rules for appeals
§ 8363. Appraisal invalid in part
§ 8394. Petition and hearing for relief from taxes
§ 8396. Reducing tax claims in reorganization plans
§ 8398. Revocation of waiver or compromise upon failure of railroad
§ 8521. Imposition and rate of tax