32 V.S.A. § 4086: Omissions in inventory

When, prior to December 15, the listers learn that real or personal estate is omitted from the inventory of a person returned in such year or that a person has failed to return an inventory for such year, they shall notify such person in writing. If such person fails to return an inventory within ten days thereafter, the listers shall act as provided in section 4084 of this title. Taxes shall be assessed and collected upon such grand list as is provided for the assessment and collection of other taxes.