Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 4601 (2026)

✓ current as of May 2026
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Subchapter 001 : ASSESSMENT GENERALLY

(Cite as: 32 V.S.A. § 4601)
Notes of Decisions
Cited in 11 cases, 1969–2018 · leading case: New England Power Co. v. Town of Barnet, 367 A.2d 1363 (Vt. 1976).
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New England Power Co. v. Town of Barnet, 367 A.2d 1363 (Vt. 1976). “This study was basically an analysis of certain arms-length property transactions within the town intended to determine the average of ratio between the sales price of land actually sold in Barnet and the listed value of such land.”
Alexander v. Town of Barton, 565 A.2d 1294 (Vt. 1989). “Thus, the obligation of the listers is to list all property in the town at fair market value as of April 1.”
Schweizer v. Town of Pomfret, 365 A.2d 134 (Vt. 1976). “9, Vermont Constitution; 32 V.S.A. § 4601; International Paper Co.”
Bookstaver v. Town of Westminster, 300 A.2d 891 (Vt. 1973). “Here, the evidence clearly established a decided lack of uniformity between the appraisal of other taxpayer’s land and that.”
Knollwood Bldg. Condos. v. Town of Rutland, 699 A.2d 31 (Vt. 1997). “Taxpayers argued that the difference in equalization ratios, under the circumstances of the case, violated the applicable Vermont listing statute, 32 V.S.A. § 4601, the Proportional Contribution Clause of Chapter I, Article 9 of the Vermont Constitution, and the Equal Protection…”
Town of Barnet v. Palazzi Corp., 376 A.2d 24 (Vt. 1977). “” This statutory requirement of uniformity, together with the directive of 32 V.S.A. § 4601 that all taxes be uniformly assessed, is a legislative implementation of the proportional contribution clause of Ch.”
Connors v. Town of Dorset, 356 A.2d 536 (Vt. 1976). “§ 4467, which requires the court to determine the correct valuation of the property, and if it finds that the listed value of the property subject to appeal does not correspond to the listed value of comparable properties in the Town, it shall set the property in the list at a…”
Int'l Paper Co. v. Town of Winhall, 340 A.2d 42 (Vt. 1975). “If the board or court finds that the listed value of property subject to appeal does not correspond to the listed value of comparable properties within the town, the board or court shall set said property in the list at a corresponding value.”
Mettowee Lumber & Plastics Co. v. Town of Sandgate, 411 A.2d 1368 (Vt. 1980). “32 V.S.A. § 4601. This determination of fair market value, for purposes of uniformity, will not be disturbed unless some error of law is made to appear.”
Petition of Villeneuve, 256 A.2d 455 (Vt. 1969). “§4041; and further, *622 that the taxes have not been uniformly assessed, as required by 32 V.S.A. §4601.” The record does not disclose that the grounds of appeal were ever amended by the petitioners as they may be under 32 V.”
Geddes v. Town of Bolton Bd. of Civil Auth. (Vt. Super. Ct. 2018). “The goal is to ensure that property owners pay their fair share of the tax burden based on the potential of their property as determined by fair market value. Zurn v. City of St. Albans, 2009 VT 85, ¶ 9 .”
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.