Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 4468 (2026)

Transmission and record of determination

✓ current as of May 2026

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Subchapter 002 : TO DIRECTOR OR TO SUPERIOR COURT

(Cite as: 32 V.S.A. § 4468)

§ 4468. Transmission and record of determination

The Director or clerk of the court shall forward by certified mail one copy of the determination to the taxpayer, one copy to the Commissioner and one copy to the town clerk, who shall record the same in the book in which the appeal was recorded under section 4461 of this title. The appraisal so fixed by the Director or court shall become the basis for the grand list of the taxpayer for the year in which the appeal is taken and, if the appraisal relates to real property, for the two next ensuing years, except that if the real property is enrolled in use value appraisal under chapter 124 of this title, the value of enrolled land, prior to its being equalized, shall be the per acre value set annually by the Current Use Advisory Board multiplied by the number of acres enrolled. The appraisal, however, may be changed in the ensuing two years if the taxpayer’s property is materially altered, changed, damaged, or if the municipality, city, or town in which it is located has undergone a complete revaluation of all taxable real estate. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 221, eff. March 29, 1972; 1973, No. 86, § 2, eff. for the tax year beginning April 1, 1974, and thereafter; 1973, No. 106, § 12, eff. 30 days from April 25, 1973; 1977, No. 105, § 14(a); 1999, No. 49, § 48, eff. June 2, 1999; 2001, No. 63, § 279a, eff. June 16, 2001.)

Notes of Decisions

Cited in 12 cases (1 in the last 5 years), 1973–2023 · leading case: Shetland Props., Inc. v. Town of Poultney, 484 A.2d 929 (Vt. 1984).

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Shetland Props., Inc. v. Town of Poultney, 484 A.2d 929 (Vt. 1984). · cites it 4× “32 V.S.A. § 4468. * In August of 1979, plaintiff sold off 10.”

City of Barre v. Town of Orange, 430 A.2d 444 (Vt. 1981). · cites it 5× “Under 32 V.S.A. § 4468 the appraisal set by the Board is normally effective for the year in question and for the two succeeding years.”

Town of Castleton v. Parento, 2009 VT 65 (Vt. 2009). · cites it 2× “Having determined on a final appeal on the merits that taxpayer is entitled to have his 2006 grand list figure reinstated, we further hold that, pursuant to 32 V.S.A. § 4468, this figure “shall become the basis for the grand list of .”

Bloomer v. Town of Danby, 370 A.2d 194 (Vt. 1977). “32 V.S.A. § 4468. Judgment vacated and cause remanded with instruction.”

In Re Appeal of City of Barre, 365 A.2d 519 (Vt. 1976). “That court, over objections to its jurisdiction, dismissed the petition on its merits, finding that the board had substantially complied with all statutory and constitutional requirements, and that the provisions of 32 V.”

Heindel v. Town of Grafton, 435 A.2d 695 (Vt. 1981). · cites it 2× “Pursuant to 32 V.S.A. § 4468 this appraisal was fixed for the two ensuing years, 1977 and 1978.”

Amodeo v. Town of Readsboro, 401 A.2d 902 (Vt. 1979). · cites it 2× “The Board’s determination was forwarded to each taxpayer and town clerk in accordance with 32 V.S.A. § 4468. By notice of appeal dated September 22,1977, the Town seeks to have us review the Board’s determinations, which it claims are erroneous in each individual case.”

Burton v. Town of Salisbury, 790 A.2d 394 (Vt. 2001). · cites it 6× “Principally, taxpayers argued that an appeal on the merits might afford them a three year remedy under 32 V.S.A. § 4468. That section provides that a determination by the Board of the value of the property “shall become the basis for the grand list of the taxpayer for the year…”

TransCanada Hydro Ne. Inc. v. Town of Vernon (Vt. Super. Ct. 2011). · cites it 2× “TransCanada has moves for summary judgment claiming that the so-called “Freeze Act” (32 V.S.A. § 4468) requires that the listed value of the property as of April 1, 2010 be set at the value determined by the Director as of April 1, 2009.”

fox v. bridgewater (Vt. Super. Ct. 2023). “Pursuant to 32 V.S.A. § 4468, the fair market value for the property for 2012, 2013, and 2014 is $30,000, subject to other terms of that statute that may affect the 2014 value.”

In re Dunn, 310 A.2d 22 (Vt. 1973). “” This statute clearly protects the remedy and proceedings of the appellants as they existed before the amendment to 32 V.S.A. § 4468, which was not effective until March 29, 1972.”

Fox v. Town of Bridgewater (Vt. Super. Ct. 2014). “Pursuant to 32 V.S.A. § 4468, the fair market value for the property for 2012, 2013, and 2014 is $30,000, subject to other terms of that statute that may affect the 2014 value.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.