32 V.S.A. § 4041: Examination of property; appraisal [Effective July 1, 2031; see also § 4041 effective until July 1, 2031, set out above]

On January 1, the listers and assessors shall proceed to take up such inventories and make such personal examination of the property that they are required to appraise as will enable them to appraise it at its fair market value. When a board of listers is of the opinion that expert advice or assistance is needed in making any appraisal required by law, it may, with approval of the legislative body of the municipality or by vote of the municipality, employ such assistance.