{"data":{"id":"us-vt/32-v.s.a.-4044--2","jurisdiction":"us-vt","citation":"32 V.S.A. § 4044","heading":"Appraisal of personality on January 1 [Effective July 1, 2031; see also § 4044 effective until July 1, 2031, set out above]","body":"Unless otherwise provided, the taxable personal estate contained in the inventory shall be appraised by the listers at its fair market value on January 1.","path":["Title 32: Taxation and Finance","Chapter 129: Grand Tax Lists","Subchapter 002: Appraisals"],"source_url":"https://legislature.vermont.gov/statutes/section/32/129/04044","current_through":"2026 session","vintage":"","retrieved_at":"2026-10-25T16:36:56Z","sha256":"ae34be88be09219b0c644907c0d4214550bbddfb4e069ef6d97327d2cd1fc172","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-4044","next":"us-vt/32-v.s.a.-4045"},"notice":"GroundRules: Original legal text. Not legal advice."}