(a) Each lister shall take and subscribe and file in the town clerk’s office, before entering
upon the duties of his or her office, the following oath; and the oath as subscribed
shall be recorded in the town clerk’s office:
“I, _______ , do solemnly swear (or affirm) that I will appraise all the personal and real property
subject to taxation in the town (or city) of ____________ , so far as required by law, at its fair market value, will list the same without
discrimination on a proportionate basis of such value for the grand list of such town
(or city), will set the same in the grand list of such town (or city) at one per cent
of the listed value and will faithfully discharge all the duties imposed upon me by
law. So help me God.” (or, “under the pains and penalties of perjury.”)
(b) When the listers violate such oath, they shall each be guilty of perjury and punished
accordingly.
Notes of Decisions
Cited in 7
cases, 1969–2009 · leading case: Welch v. Town of Ludlow, 385 A.2d 1105 (Vt. 1978).
Welch v. Town of Ludlow, 385 A.2d 1105 (Vt. 1978). · cites it 4דAppellant charges that appellee’s method of appraisal is unconstitutional because the Town Board of Listers neither performed the actual appraisal nor understood the method used by the Vermont Tax Department to perform the appraisal.”
Barnett v. Town of Wolcott, 2009 VT 32 (Vt. 2009). “2d 627 ; 32 V.S.A. §§ 3431, 3481. Fair market value is “the price which the property will bring in the market when offered for sale and purchased by another.”
Ames v. Town of Danby, 385 A.2d 1075 (Vt. 1978). · cites it 3דSee 32 V.S.A. §§ 3431, 3481, 4467. In a de novo appeal to the superior court, 32 V.”
Rutland Country Club, Inc. v. City of Rutland, 436 A.2d 730 (Vt. 1981). “See 32 V.S.A. §§ 3431, 4467. The golf course was unique to the area, so the City was without other property to use as comparison in evaluating the land’s value.”
M.T. Assocs. v. Town of Randolph, 889 A.2d 740 (Vt. 2005). “See 32 V.S.A. §§3431, 3481(1)-(2). As we have observed in other decisions, however, universal appraisal at fair market value is not achievable in most years.”
Royal Parke Corp. v. Town of Essex, 488 A.2d 766 (Vt. 1985). “32 V.S.A. §§ 3431, 3481. In Essex, the listed value of the property is a different value than appraised value.”
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