Vermont Code § 24 V.S.A. § 1533

Town board for the abatement of taxes
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§ 1533. Town board for the abatement of taxes
(a) The board of civil authority, with the listers and the town treasurer, shall constitute
a board for the abatement of town and property taxes and water and sewer charges.
(b) The act of a majority of a quorum at a meeting shall be treated as the act of the
board. This quorum requirement need not be met if the town treasurer, a majority of
the listers, and a majority of the selectboard are present at the meeting.

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