2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 211 CORPORATION TAXES
§ 8283 Single or separate appraisals
8283. Single or separate appraisals
In appraising the property specified in sections 8281 and 8282 of this title, except as otherwise provided, the Director may include in a single appraisal and valuation all such property so held, possessed, or owned by such person or corporation. In his or her discretion, he or she may include in two or more separate appraisals and valuations such portion or portions of such property so held, possessed, or owned by such person or corporation as he or she shall designate. As hereinafter provided, he or she shall make a record of such separate appraisals and valuations and of the aggregate appraisals and valuations of each person or corporation. (Amended 1977, No. 105, 14(a).)
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