Vermont § 5403 - Assessment districts

§ 5403. Assessment districts

• (a) A municipality may vote at any regular or special meeting to merge with one or more
  other municipalities in the same unified union school district to create or join an
  assessment district for the purpose of standardized property valuation. (b) All municipalities merged into an assessment district shall agree to implement standardized
  assessment procedures approved by the Commissioner. The Commissioner shall provide
  written guidance to municipalities relating to how they may receive approval under
  this subsection. (c) A vote to merge with an assessment district shall be binding on a municipality for
  five years. After five years, a municipality may vote at any regular or special meeting
  to leave the assessment district, unless the assessment district has consolidated
  all administrative functions. (d) All municipalities within an assessment district shall be treated as a single municipality
  for purposes of the equalization process established by section 5405 of this chapter. (e) Municipalities within an assessment district shall maintain independent grand lists
  for municipal taxation as well as independent processes for grievances, property valuation
  appeals, abatements, grand list filing, use value appraisal parcel management, reappraisal,
  and financial interaction with the Agency of Education, unless the Commissioner, in
  writing, authorizes the municipalities of an assessment district to consolidate all
  property valuation administrative functions. (Added 2019, No. 51, § 26.)