State Codes and Statutes
Statutes > Vermont > Title-32 > Chapter-129 > 4301
§ 4301. Basis for county taxes
(a) The equalized municipal property tax grand lists for each town, unorganized town and gore shall be the basis of taxation for county purposes.
(b) Annually, on or before January 1, the director shall provide to each county treasurer the equalized municipal property tax grand list for each town, unorganized town, and gore within the county. "Equalized municipal property tax grand list" in this section shall mean the equalized education property tax grand list as defined in chapter 135 of this title plus inventory, machinery and equipment subject to municipal tax in that municipality at its grand list value. (Amended 1971, No. 73, § 7; 1977, No. 105, § 14(a); 1977, No. 105, § 14(a); 1999, No. 49, § 5, eff. June 2, 1999.)
