§ 86.
235 words·~1 min read·
/vt/86A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 86. Summary of assessed valuations to be made and constitute an abstract
The assessors shall endorse on each individual list, a summary of the assessed valuation of the real estate and of the assessed valuation of the personal property specified in the list, after appraising all additions to such list and making all deductions therefrom required by law, and a statement of the total amount at which all of such property, after appraising all additions and making all deductions, will be placed in the property grand list. Such summary and real estate valuation record shall constitute and serve as an abstract of that list and no other or further abstract or abstracts of individual lists shall be required.
Upon the completion of all such abstracts, said assessors shall make and sign and place on file, in their office, a certificate that according to their best information and belief, all real estate situate in said City and not exempt from taxation has been set down in the individual lists of taxpayers; that they have appraised all additions thereto and made all deductions therefrom required by law; that according to their best information and belief, the amount of all taxable personal estate of each person, partnership, or corporation named in the individual lists has been set down therein and that said assessors have completed the abstracts of individual lists and filed the same in their office.