Vermont § 3754 Powers and duties of Board

Vermont Statutes

§ 3754 — Powers and duties of Board

Vermont § 3754

Title 32Title 32: Taxation and Finance

Ch. 124Chapter 124: Agricultural Lands and Forestlands

This text of Vermont § 3754 (Powers and duties of Board) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Vt. Stat. Ann. tit. 32, § 3754 (2026).

Text

(a)The Board shall meet at least annually, prior to February 1, to review all past current use land values for agricultural land and managed forestland recommended by past boards, to review the criteria for lands previously established, and to establish new criteria and values as legislation and land management practices may indicate, to establish a schedule of criteria and values to be recommended for the current tax year, and to recommend such changes and improvement in the administration of this subchapter as experience and public reaction may recommend. The Board’s criteria and recommended values may reflect the class, type, grade, and location of the land, together with its productive capacity and the income-producing capability of agricultural land and forestland.

(b)Annually, on o

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(a) The Board shall meet at least annually, prior to February 1, to review all past current use land values for agricultural land and managed forestland recommended by past boards, to review the criteria for lands previously established, and to establish new criteria and values as legislation and land management practices may indicate, to establish a schedule of criteria and values to be recommended for the current tax year, and to recommend such changes and improvement in the administration of this subchapter as experience and public reaction may recommend. The Board’s criteria and recommended values may reflect the class, type, grade, and location of the land, together with its productive capacity and the income-producing capability of agricultural land and forestland.
(b) Annually, on or before October 15, the Board shall hold a public hearing and such other hearings as they deem necessary to receive public testimony on the criteria and values for use value appraisals in the coming tax year and on the administration of this subchapter.
(c) Prior to February 15 each year, the Board shall submit to the Director its recommended schedule of criteria and values for use value appraisals for the current tax year. The Director shall then distribute the valuations to all municipalities, towns, and gores, and the assessing officials shall appraise qualifying agricultural and managed forestland at these use values.
(d) The Board may adopt rules under the authority granted to agencies by 3 V.S.A. chapter 25, subchapter 1 to interpret and carry out the provisions of this subchapter.
(e) A member of the Board shall not vote on any issue on which the member, or when applicable the member’s agency, has a conflict of interest. (Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 3, 14; 1987, No. 57, § 3, eff. May 16, 1987; 2015, No. 134 (Adj. Sess.), § 3, eff. May 25, 2016; 2021, No. 105 (Adj. Sess.), § 520, eff. July 1, 2022.)