{"data":{"id":"us-vt/32-v.s.a.-8321","jurisdiction":"us-vt","citation":"32 V.S.A. § 8321","heading":"General rule","body":"All appraisals made under the provisions of article 4 of this subchapter shall be made in each even year on or before December 31.","path":["Title 32: Taxation and Finance","Chapter 211: Corporation Taxes","Subchapter 002: RAILROADS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/211/08321","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"45f556218cd3af255756c2d44413d5e08d4f3f6bb2446fcb295cd7fcf6bec846","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-8301-8306","next":"us-vt/32-v.s.a.-8322"},"notice":"GroundRules: Original legal text. Not legal advice."}