Vermont Code § 32 V.S.A. § 4158

Loss or destruction of grand list
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§ 4158. Loss or destruction of grand list
When the grand list of a town becomes lost or destroyed, the listers shall at once
make a new appraisal of all taxable property in such town and return the same to the
office of the town clerk within 60 days from such appraisal in the manner provided
for the appraisal of real and personal estate.

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