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Vermont Statutes Title 32. Taxation and Finance, § 4009. Examination of inventories

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(a) Any inventory collected pursuant to section 4001 or 4452 of this title that is in the custody of the town clerk shall be available for inspection, tabulation, and copying by any commission authorized to do so by the General Assembly, a member of such commission, the Attorney General, the Director, the State's Attorney of the county, and any person designated in writing by the commission, or by any officials listed in this section.

(b) Listers, selectboard members, treasurers, collectors of taxes, attorneys for the town, and any person designated by the town to assist the town in appraising, as required under section 4041 of this title, the fair market value of the property identified on the inventory form may examine any inventory that they name, and the taxpayer, or the taxpayer's administrator or executor, may examine the taxpayer's inventory.

(c) Town clerks shall upon request furnish a certified copy of an inventory to an official or person entitled to examine the same, and upon subpoena for that purpose, shall produce in court any inventory in the clerk's custody.

(d) Copies or abstracts so taken or furnished and any data or information obtained by such examination or contained in such abstracts or copies shall not be disclosed in any manner that will reveal the name or identity of the person making such inventory, except for official use.

(e) Except as provided in this chapter, the town clerk shall not allow a person to examine such inventories.

(f) An official or person entitled to examine an inventory or any other person possessing such information by or through the town offices other than the reporting taxpayer, who, in a manner not provided for in this chapter, discloses any information so possessed shall be fined not more than $100.00.

Cite this article: FindLaw.com - Vermont Statutes Title 32. Taxation and Finance, § 4009. Examination of inventories - last updated January 01, 2020 | https://codes.findlaw.com/vt/title-32-taxation-and-finance/vt-st-tit-32-sect-4009/


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