32 V.S.A. § 4045: Appraisal on other than January 1 [Effective July 1, 2031; see also § 4045 effective until July 1, 2031, set out above]

If any business is normally operated for a period less than 12 consecutive months and is not in operation on January 1, an inventory shall be filed with the listers at least 15 days prior to the anticipated annual suspension of such business and the stock in trade shall be appraised for the period of operation so as to represent an average of values of such property during that period in which the business has been carried on.