2011 Vermont Code
Title 32 Taxation and Finance
Chapter 124 AGRICULTURAL AND FOREST LANDS
§ 3754 Powers and duties of board

§ 3754. Powers and duties of board

(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 forest land recommended by past boards, to review the criteria for said 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 income producing capability of agricultural and forest land.

(b) Annually in August 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 forest land at these use values.

(d) The board may adopt rules under the authority granted to agencies by sections 801 through 808 of Title 3 to interpret and carry out the provisions of this subchapter.

(e) A member of the board shall not vote on any issue on which he or she, or when applicable his or her 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.)