32 V.S.A. § 4006: Failure to return inventory [Effective January 1, 2031; see also § 4006 effective until January 1, 2031, set out above]

Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory within 45 days after the mailing of such inventory by the town listers or assessors shall bar the taxpayer from any statutory appeal under this chapter or chapter 121, subchapter 1A of this title, unless such failure is due to factors beyond the taxpayer’s control. In addition, a taxpayer who fails to submit an inventory within the time and in the form prescribed may be fined not more than $100.00 for each violation.