§ 8285. Defective, insufficient, or invalid appraisals
When for any cause an appraisal required under the provisions of this article or article 6 of this subchapter is omitted or is found to be defective, insufficient, or invalid, the Director thereupon may make a new appraisal of the property whose appraisal has been so omitted or is defective, insufficient, or invalid. A record of such appraisal on the date thereof shall be made in the manner provided in section 8341 of this title and notice thereof given to the person or corporation specified in section 8343 of this title. (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