Vermont § 4301 - Basis for county taxes

Full text of Vermont Vermont Statutes Online § 4301 — Basis for county taxes, with citation guidance and answers to common questions.

§ 4301. Basis for county taxes

  • (a) The equalized municipal property tax grand lists for each town, unorganized town and
    gore, and the unified towns and gores of Essex County 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, and the unified towns and gores of Essex 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; 2011, No. 143 (Adj. Sess.), § 35, eff. May 15, 2012.)

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Frequently Asked Questions About Vermont § 4301

What does Vermont Statutes Online § 4301 cover?

Section 4301 ("Basis for county taxes") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Vermont § 4301?

A common citation format is "Vermont Statutes Online § 4301" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Vermont law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.

How does Vermont § 4301 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.