24 V.S.A. App. ch. 3, § 93: Alterations in valuation to be entered in “corrected valuation” column

No alteration shall be made by the assessors, Board of Tax Appeals, or Board of Civil Authority in the figures opposite each taxpayer’s name in the columns marked “Valuation” except by inserting in the proper columns marked “Corrected Valuation” the valuations finally determined upon in all cases where the first valuation is changed.