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Office of the Vermont Secretary of State - www.sec.state.vt.us
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Volume 5 Number 9                                                                                                September 2003

Message from the Secretary

Table of Contents

Secretary of State - Deborah L. Markowitz

September is one of my favorite months. I love those first crisp nights, and how the early morning chill melts into warm sunny days. And of course, like many parents, it is exciting to get the children back into the rigors and routines of the school year.

In state government September is also the time we begin planning our budget for the next year. Consequently, it is a time when we at the Secretary of State’s Office begin to evaluate our existing programs and plan for the future.

We are very proud that, despite serious budget constraints this past year, we have been able to continue the high level of service that local officials have come to expect from this office. More Vermonters than ever are reading Opinions (many of our subscribers get our e-mail version, saving us the cost of printing and postage) and many officials take advantage of the free educational handbooks and our low-cost seminars. Our municipal website receives nearly 15,000 "hits" a month! And, of course, we answer hundreds of calls every month from citizens and officials with questions about local government.

Notwithstanding our successes, I know we can always do better. If you have thoughts or suggestions about how we might better meet your needs as local officials please do not hesitate to contact me.

Happy Fall!


Deborah L. Markowitz - Signature

Deborah L. Markowitz
Secretary of State

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Message from the Secretary

Thoughts from the State Archivist
Gregory Sanford

Opinions of Opinions

In Memoriam: Stephanie Bordeau

VMCTA's 67th Annual Meeting: September 15th and 16th

Tip of the Month

Volunteers Wanted: VPSA 2004

Improving Your Town Website

Notice of Proposed Change to Fee Schedule

Calendar

Opinions Newsletter Home Page

 


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Standard stuff: Mars, Weighers of Coal, and Electronic Records
By Gregory Sanford, State Archivist


As I sit down to write this piece, Mars is a mere 34 million miles away, the closest it has been to earth since the time of Neanderthals. People around the world turn their eyes skyward and see a red dot, a manifestation of the forces that shape our solar system, or even portends and omens (what did you horoscope say today?).

Which leads to thoughts on the study committee on standards for municipal records. As you may recall, the committee was formed by the legislature to develop standards for:

—the content and format of land records affecting title to property;
—indexing land records;
—technology for the computerization of land records, and
—to recommend sustainable funding sources.

How can standards, essential to effective e-government, be achieved within Vermont, which celebrates independence? This is not a new question. Originally standards were enforced locally. Town offices included positions for establishing and maintaining local standards: sealers of leather, weighers of coal, and inspectors for such things as iron, nails, lime, hops, salt, barrel staves, hoop-poles, etc.

Even then there was recognition that some standards could not be set locally. The state treasurer maintained the official weights and measures of Vermont, providing local officials with a set. A pound in Poultney, after all, had to be the same as a pound in Milton if there was to be inter-town commerce.

As local commerce expanded to inter-town, inter-state, and eventually international trade, local standard-setting offices withered. Which brings us to the solar system. One local standard was solar time. Each town had a public, or publicly accessible, clock by which residents could set time. Some towns (and I would love to hear of a Vermont example) lowered a ball on top of the municipal building in order to mark noon (the origins of lowering the "apple" in Times Square on New Year’s Eve). Given the rotation of the earth, there is a one minute difference for every 12 ½ miles. If it is noon in Montpelier, it is 11:57 in Burlington. This was fine until technology, in the form of railroads and the telegraph, flattened space.

Imagine the challenge of making train connections. A train ran on the time of its point of departure. If you were taking a train from White River Junction to meet a train in New York that was arriving from Pittsburgh, you had to do some pretty fancy calculations. So time became standardized. Real (solar) time still changed every 12 ½ miles, but now noon arrived at Montpelier and Burlington simultaneously.

The point is that technology and commerce always move standard setting from the local to the larger world. Thus it is with computers and the Internet. We may rail against standards; yet without them we would, like the old town offices, wither and be left outside changing economic realities. The committee, in determining what standards to adopt, would love to hear from you on any of the areas we are charged with addressing. If you have ideas, please share them with Michael Chernick (Legislative Council, Statehouse, Montpelier, VT 05609; mikec@leg.state.vt.us.

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Opinions of Opinions


1. Voters cannot petition to force Selectboard to apply for a grant.
In most cases the law will not permit voters to force a selectboard to apply for a grant for the town by petitioning for a vote of the town. That is because applying for grants for particular purposes is part of the general oversight of the town left to the selectboard or another specifically authorized town board. If the terms of the grant require a vote of the town then the voters may petition to hold such a vote.

2. Selectboard can ask for public input on grant. If the selectboard wishes to get a consensus of the town before it applies for a grant it is free to ask for public opinion at one of its board meetings. The board can also choose to put an advisory article on a special or town meeting warning.

3. No state agency can force Selectboard to act. We get regular calls from disgruntled citizens who are mad at their selectboard and are looking for a "higher authority" who can force the board to be responsive to their concerns. Of course, in Vermont the local elected officials are accountable solely to the people they serve. There is no "higher authority" who can intervene - unless the board fails to follow the state law. In such a case a citizen can go to court - and the court can demand that the board comply with the law. Because it is costly and time consuming to go to court, in most cases the best recourse for citizens who are upset about an unresponsive board is to elect new members at the next town meeting.

4. School District clerks appoint assistant cerks. Vermont law requires school district clerks to appoint an assistant to perform all duties of the clerk in his or her absence. The law states: "after his or her election as a Town School District Clerk, a Union School District Clerk, a Unified District Clerk or an Incorporated District (I.D.)Clerk, the elected Clerk should appoint one or more assistant clerks for whose official acts he or she shall be responsible, and the assistant clerk shall be sworn in and is authorized to perform all of the duties of the Clerk in his or her absence." 16 V.S.A.§551 and 24 V.S.A.§1170,1171.

5. Petitions on school matters must be directed to the School Board. Special meetings of the school district may be held upon petition of 5% of the voters of the district. Such a petition should be submitted to the school district clerk (who is generally also the town clerk.) Once the clerk verifies that the proper number of signatures are or are not on the petition the school board must accept or reject the petition (depending on whether it is a legal petition) and then, if required, set a special meeting of the district to consider the petitioned article. 16 V.S.A. § 472.

6. Vacancy on school board is filled by Selectboard upon recommendation of the School Board. The school district is independent of the selectboard in all ways except that its vacancies are filled by the selectboard. The law states that "The selectmen shall, with the advice of the remaining school board members, within 30 days of the creation of the vacancy, appoint a qualified person to fill a vacancy in the town school board, until an election at a special or annual meeting is held and a record thereof shall be made in the office of the town clerk. " 16 V.S.A. § 424.

7. Only those board members who heard the evidence may participate in a permit decision. When a municipal board is acting in a quasi-judicial proceeding, (i.e. holding a hearing to gather evidence that will result in a written decision,) a quorum of the board must hear all of the evidence, and a majority of the board must agree on the decision. (Note an exception to this rule for School Boards described below). 1 V.S.A. § 172. However, a board member may not participate in making the decision unless he or she has heard ALL of the evidence. (The due process clause of the constitution requires decision makers to make decisions based on the evidence. This is not possible if the board member has not heard the evidence.) There is some case law to suggest that if a board member misses part of the hearing, he or she can listen to a tape of the missed portion of the hearing and view written evidence and still participate in the decision. However, if a member misses part of a hearing that is not tape recorded, the member CANNOT participate in the decision. Reading minutes of a previous hearing is not sufficient to allow a board member to participate in the decision.

8. A majority of those present at a school board meeting have the authority to take formal action. Like all town boards, a majority of the members of the board constitutes a quorum. However, notwithstanding 1 V.S.A. § 172, the law permits a concurrence of a majority of members present at a school board meeting to take binding board action. 16 V.S.A. § 554.

9. Board members may not act alone. A member of a board only has authority to act as part of the board. This rule applies to all local boards. For example, for a three-member board to act in a quasi-judicial proceeding, at least 2 members of the board must hear all of the evidence and must agree upon a decision.

10. School Board must follow Roberts Rules of Order. Unlike town boards, that can create their own rules of order, Vermont law requires school boards to conduct their meetings using Robert's Rules of Order. 16 V.S.A § 554.

11. Nonprofit boards do not have to follow open meeting law. Nonprofit corporations are private entities – even if they receive public money to operate, and even if they provide public services to citizens of the town. The open meeting law applies only to "public bodies" which are defined as "any board, council or commission of the state or one or more of its political subdivisions, any board, council or commission of any agency, authority or instrumentality of the state or one or more of its political subdivisions, or any committee of any of the foregoing boards, councils or commissions . . ." Therefore, Vermont’s open meeting law will not apply to the board meetings of non-profits.

12. It is time to purge your voter checklist! In September of each odd numbered year, the town clerk is required to send a letter to the Secretary of State to confirm that the BCA has completed purging the town’s voter checklist. A memorandum explaining the process and including sample forms was sent to each Town Clerk by the elections division this summer. Please review the memorandum with your BCA and then review your checklist to remove names or to send purge letters to persons who have moved from your town.

13. When an Independent Justice of the Peace position is vacated, the governor picks a replacement. Vermont law does not tell us who can make recommendations to fill a Justice of the Peace vacancy created by the death or resignation of an Independent justice. 17 V.S.A. §2623 was not amended when section 2402 was amended to allow citizens to petition for the office of Justice of the Peace as independents. Section 2623 provides that the Town Committee of the political party of the justice who created the vacancy may make recommendations to the Governor, and then the governor may appoint a qualified person, whether or not the appointee is recommended by the party committee. The law does not suggest a procedure for recommendation for filling the vacancy of an independent justice, although the vacancy will be filled by appointment by the Governor.

14. Assistant judge vacancy is filled by Governor upon recommendation of the County Political Committee. When there is a vacancy in the office of Assistant Judge, the law provides that the governor may request the county political party of the person whose death or resignation created the vacancy to submit one or more recommendations as to a successor. 17 V.S.A. § 2623.

15. BCA tax appeal hearings can be continued until they are completed. Although Vermont law requires the Board of Civil Authority to begin tax appeal hearings no later than 14 days after the last date allowed for the notice of appeal, the hearings can be convened and then continued to another date if there are too many hearings or if the board wishes to agree to an appellants request for a different hearing date. 32 V.S.A. §4404 requires the BCA hearings to start within the 14 days but does not require that the hearings be completed on that date. As a practical matter the BCA can schedule a number of appeals for the same night and then continue some of those hearings to a date certain if the individual hearings take longer than anticipated. However, if a hearing is postponed at the request of an applicant rather than convened and then continued to a date certain, the board should obtain a waiver from the appellant. It is within the discretion of the BCA to allow postponement to a later date at the request of the appellant or to insist on going forward on the scheduled date.

16. Tax appeal can be conducted without the appellant present. When a taxpayer appeals his or her assessment the BCA is required to hold the hearing to decide the appeal. This is true even if the person bringing a tax appeal to the BCA fails to attend the hearing. In such a case the board must consider the appellant’s written submission, inspect the property and render a decision. Note that if the appellant refuses to allow an inspection of the property (both interior and exterior of any structure), then the appeal will be considered withdrawn. 32 V.S.A.§4404(c).

17. Justice/Selectboard member gets only one vote on the BCA. When a person is elected both as a Selectboard member and a Justice of the Peace, that person is only entitled to one vote on the Board of Civil Authority. The number of board members on the full board is also reduced by one for purposes of calculating a quorum. For example, if a town normally has a BCA made up of five selectboard members, 15 justices and a town clerk, the board would be 21 members and a quorum for other than election purposes would be 11. If, however, in the same town, two selectboard members were also elected Justices of the Peace, the board would be 19 members and a quorum for other than election purposes would be 10. NOTE: For tax appeals, at least 3 members must be present and then a decision made by a majority vote of the board members present.

18. Constable’s authority is limited to the boundaries of the town. Vermont case law makes it clear that Vermont’s constables, whether elected or appointed, do not have any authority outside of the boundaries of the town in which he or she was elected or appointed. State v. Hart, 148 VT 104 (1987). While municipal police officers were given authority by the Legislature in 1988 to exercise statewide jurisdiction, constables were not included in this authorization. A constable should be very careful not to misrepresent his authority outside of his town. For example, if a constable represented himself to be a "police officer" with full authority when in a car accident out of his or her jurisdiction, it is possible that the constable may be charged as impersonating a police officer.

19. Petition can include only signature of voter. Vermont law requires the town to warn articles requested by a petition "signed by at least five percent of the voters of the municipality." 17 V.S.A. § 2642. To comply with this requirement a petition must include the warned article and enough information for the clerk to know who the person signing is and, and to determine that the person who signed the petition lives in town. Although all that is required is a voter’s signature, it makes it easier for the clerk to have the printed name of the voter so that he or she can read the name to determine whether the person is on the voter checklist.

20. Once a meeting is warned petition signers cannot revoke their signatures to prevent the vote. In one town some of the citizens claimed that they misunderstood what they were signing when they participated in a petition drive in the town and wanted to revoke their signatures right before the meeting was to be held. Once a petition is submitted to a board the board can use its discretion to allow people who signed the petition to remove their names – however once a meeting is warned it is too late. The bottom line is that people who sign petitions must take responsibility for knowing what they are signing!

21. School board member must resign post when hired by a school in the supervisory union. The law provides that a member of a school board may not be regularly employed by the school district or by a school district within the same supervisory union or by the same supervisory union during the board member’s term of office. 16 V.S.A. § 558. Note that the commissioner of education can waive this provision when a board member is being hired as a substitute teacher, coach or supervisor of extracurricular activities. This waiver will only last for a year unless the school can prove that it cannot find anyone else to hire to replace the school board member.

22. School board can authorize superintendent to draw orders to pay school bills. 16 V.S.A. § 563 (8) permits the board to "authorize a subcommittee, the superintendent of schools, or a designated employee of the school board to examine claims against the district for school expenses and draw orders for such as shall be allowed by it payable to the party entitled thereto. Such orders shall state definitely the purpose for which they are drawn and shall serve as full authority to the treasurer to make such payments. It shall be lawful for a school board to submit to its treasurer a certified copy of those portions of the board minutes, properly signed by the clerk and chairman, or a majority of the board, showing to whom, and for what purpose each payment is to be made by the treasurer, and such certified copy shall serve as full authority to the treasurer to make the payments as thus approved.

23. Board can elect new chair at any time. Although the law requires a board to reorganize after the annual meeting of the town, there is no law to prevent the board from revisiting its decision at any time. So long as a majority of the board agrees to do so, the board can reorganize again – setting a new regular meeting time and date, appointing a new chair and clerk, etc . . . . Notice of the changes should be posted so that members of the public will be aware of the them.

In our monthly Opinions we provide what we believe the law requires based upon our legal judgment, years of observing Vermont’s local government practices, and Vermont Court decisions. This information is intended as a reference guide only and should not replace the advice of legal counsel.

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In Memoriam: Stephanie Bourdeau


Representative Stephanie Bourdeau passed away on August 4th after a courageous battle with cancer. She served four terms in the legislature representing the towns of Hyde Park and Wolcott. Stephanie was deeply committed to the people of the state of Vermont and she was a particular friend of the Secretary of State’s Office. She will be sorely missed.

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VMCTA's 67th Annual Meeting: September 15th and 16th


The Vermont Municipal Clerk’s and Treasurer’s Association will hold it’s 67th Annual Meeting and Educational Conference on Monday, September 15th and 16th at the Clarion Hotel & Conference Center in South Burlington.

The VMCTA Executive Board decided to combine the Annual Meeting (held in September) and the Annual Educational Conference (usually held in June) into a two-day event. We all know how busy everyone is and how difficult is it to leave your office and this will eliminate one less day away.

VMCTA was organized November 6, 1935. The purpose and objects of our Association are as follows:

1. To promote a closer working relationship between Municipal Clerks and Treasurers of the State
2. To provide a medium for exchanging ideas
3. To promote uniformity in carrying out the duties of the Clerk and Treasurer as required by the Vermont Statues Annotated.
4. To bring about the enlistment and training of qualified Clerks and Treasurers.
5. To foster and encourage a higher degree of professionalism among Clerks and Treasurers.

This third Monday and Tuesday of September are days for us to celebrate our accomplishments, our challenges, network with our peers, renew our commitment to the position of Municipal Clerk and Municipal Treasurer, to be proud of who we are and what we have to offer to our community.

It is the goal of the Executive Board to see as many members of our membership (355) and our associate member’s (44) at our first ever two-day event.

Sincerely,

Dencie L. Mitchell, CMC/CVC/CVT
VMCTA President

VMCTA – Executive Board

Dencie L. Mitchell, CMC/CVC/CVT – President – Milton and Williston Assistant Town Clerk
Sandra Harris, CVC – 1
st Vice President – Vernon Town Clerk
Susan Clark, CVC – 2
nd Vice President – Franklin Town Clerk
Paulette LaFond, CVC/CVT – Secretary – Milton Assistant Town Clerk & Treasurer
Gary Snider, CMC/CVC/CVT – Treasurer – Richford Town Clerk & Treasurer
Cheryl Lindberg – Auditor - Norwich Town Treasurer
Deborah Beckett, CMC/CVC/CVT – Member at Large - Williston Town Clerk & Treasurer
Jeanne Clark, - Member at Large – Manchester Assistant Town Clerk
Sylvia Tosi – Member at Large – East Montpelier Town Clerk & Treasurer
Linda Spence, CMC/CVC – Past President – Manchester Town Clerk
Barbara Oles, CMC/CVC/CVT – Past President – Guilford Town Clerk & Treasurer

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Tip of the Month
By Dencie Mitchell, Milton and Williston Assistant Town Clerk


EDUCATION

We can never stress enough the importance of networking with your fellow clerks’ and treasurers’. You need to set a goal that you will attend as many educational seminars and county meetings as possible. We have all said it time and time again; we learn so much from each other no one can teach us how to do our job(s) better than a fellow clerk and treasurer.

It is important to be kept informed of changes in procedures and open your mind and see how things are done in other offices. Times have changed and we must do some things differently than we did even 10 years ago.

For example, are you aware of the HAVA program and how it will affect you in maintaining your voter checklist and how elections will be held? Or on the Best Practice Standards for Indexing Land Record Instruments developed in conjunction with the Vermont Municipal Clerks and Treasurers Association and the Secretary of State office in May of 2002?

We need to educate our Selectboards about the importance of education and the funding necessary for us to attend educational seminars. There are no records more important than our municipal records. Does your Selectboard know that if these records are not maintained in the proper manner that they might not be able to get a mortgage on their own property or that their property might not even exist, if documents were/are missing?

So please make sure that the next time an educational seminar brochure comes in the mail that you sign up for it right away. If you are unable to attend send your assistant. It is important that you and your office participate, communication with our peers is the key.

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Volunteers Wanted: VPSA 2004


We are planning for the 2004 Vermont Public Service Awards and we need your help!

The Secretary of State’s Office will be honoring long serving appointed and elected local officials of all fourteen counties for the 2004 Vermont Public Service Awards (VPSA). The purpose of the VPSA program is twofold -it gives our dedicated local officials the recognition they deserve - and, by highlighting the vital role our public servants play in our towns, it will hopefully encourage others to serve.

If you are interested in volunteering please email Marianne Lynch at mlynch@sec.state.vt.us or call 802-828-2148 to get involved!

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Improving Your Town Website
By Christopher Grotke

Here are some tips to improve your town's web presence:

1. Design to streamline operations.

A poorly designed site is hard to maintain, difficult to change, and adds more work than it saves.

Your town web site should save you time and money, streamlining operations and increasing efficiency of town operations and communication. The town web site can be a 24-hour, 365 day a year information center, freeing staff to spend more time on other town business.

Do research and survey town departments to find out what is needed, then design the site to meet the needs. What are the documents and forms that are most requested? What questions do you find yourself answering over and over again? How can the site be designed to help any town staff or departments save time or money?

Also consider the needs of users of the site. What is the information they expect to find? How easy is it to access? Is there a search engine for the site to make it easy to find specific information? Is there a site map that allows visitors to navigate your information with ease? Is the site appealling and accessible?

Templated designs and off-the-shelf packages may seem like a bargain, but they weren't designed for your specific needs. You can do better. Hire a local, professional web developer and have the site custom-designed to be appealling and easy to use. You'll get a better site, and can keep money in your community by hiring locally.

2. Your town looks great. Your site should, too!

Vermont town web sites can be most gorgeous, inviting, and unique in the nation. Unfortunately, many look more like memos.

The most important consideration is good page design and site navigation. If users of the site are comfortable with what they see, they tend to use the site more and tell others about the site. Your local web team can help

you create something that is pleasing to look at, with information that is easy to find, fast-loading and easy-to-use.

Simple additions might include a description of the town, the town seal, a map, links to local resources, some stunning photos or illustrations, or even a simple use of color. You don't need much, but you should make the effort to visually inform people about the quality of your town.

3. Easy Updating

A web site is not finished when it debuts. It is just beginning. In an ideal situation, the town would have a department devoted to web and internet issues. This, unfortunately, is not often possible. What can be done?

The solution is not to add "Update Town Website" to someone's job description. You wouldn't tell the Town Clerk do maintenance on the new snow plow, so why give the responsibility for upkeep of your site to someone who is already busy, or worse, doesn't enjoy or understand the Internet?

Look beyond the typical office structure. If there is someone who loves the Internet, you've found a good candidate for the person to do updates and maintenance. Ask around for a volunteer. Or consider creating a new

position and creating an opportunity for some new employment. Your web designers should have made the site easy for anyone to update with minimal training.

Better yet, consider hiring your web development team to do the updating for you. They built the site, are familiar with it, and have an incentive to make sure it continues to work well. Most web companies in Vermont would be happy to arrange a contract. You'll have professionals on call for any situation that arises.

With good planning, good design, and good updating, your town web site should begin to behave itself so you can spend more time on community issues.

Christopher Grotke (grotke@musearts.com)
MuseArts, Inc., Brattleboro, VT
http://www.musearts.com

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Notice of Proposed Change to Fee Schedule


The Secretary of State has proposed changes to the fee schedule for actual costs associated with providing copies of public records (Proposed Rule 03P034).

The ability to obtain copies of public records is crucial to Vermont’s right to know mandates. Secretary Deborah Markowitz encourages your input on the proposed rule. You may submit written comments to Deputy Secretary of State Bill Dalton (26 Terrace St., Montpelier, VT 05609-1101, Fax (802) 828-1135 or via email: bdalton@sec.state.vt.us). The public hearing on the proposed rule will be on September 29, 2003 at 9 a.m. at the Secretary’s Office at 26 Terrace St.

In 1996 the General Assembly, seeking uniform charges for copies of public records, required the Secretary of State, in consultation with the Secretary of Administration, to establish, by rule, a fee schedule for copies.

A fee schedule was established by rule in December 1996 and can be viewed at /access/records/fees.htm. That rule is now being amended to reflect changes in record media and labor costs since 1996.

The fee schedule must conform to the formula set out in 1 V.S.A. §316(d) that factors in the cost of media, use of copying equipment and labor charges when complying with a copying request takes more than 30 minutes. The proposed charges are listed below. New language is underlined and deleted charges and language are struck through.

ANNOTATED TEXT OF ADOPTED RULE UNIFORM SCHEDULE
|OF PUBLIC RECORD CHARGES FOR STATE AGENCIES

Pursuant to 1 VSA 316(d) and Acts 1996, No. 159 section 1, the following fees are established as the actual cost of providing a copy of a public record:*

1.For staff time involved in physically duplicating a record, $.23 33 per minute after the first 30 minutes.

2.For senior-level staff time, and information technology specialists’ time spent extracting data from databases, or performing similar tasks necessary to comply with a request to create a new public record, $.41 57 per minute.

3.For any other staff time for which cost can be charged and collected under this section, $.30 45 per minute.

4.For photocopies,$.04 05 per single-sided page, $.06 09 per double-sided page for pages up to 8.5 by 14 inches.

5.For color photocopies, $1.00 per single-sided page.

5 6. For computer-generated paper copies, $.02 per page for pages up to 8.5 by 14 inches.

6 7.For computer diskettes, $.88 28 each for 3.5-inch diskettes. , $.69 each for 5.25-inch diskettes.

7 8.For compact discs, $22.08 $.86 each for write-once CDs, $124.58 $2.31 each for re-writable CDs.

8 9.For audio tapes, $1.25 $.81 each.

9 10.For video tapes, $2.25 $1.69 each.

*Note that there are fees for copies of public records that are established by statute that may override the fees established by this schedule.

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September 2003 Calendar


September 1: Labor Day. 1:371

September 15: Last day for Town Clerk to remit to State Treasurer an accounting of dog and wolf-hybrid licenses sold and remit the license fee surcharge for an animal and rabies control program. 20:3581(f)

September 15: Last day for Board of Civil Authority to review most recent checklist to determine whether those listed are still qualified to vote. 17:2150(c)

September 20: Last day for Board of Civil Authority to certify to Secretary of State purging of the checklist has been completed. 17:2150(d)(7)(E)

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October 2003 Calendar


October 1-2: VLCT Annual Meeting and Town Fair, Barre, Vermont

October 13: Columbus Day. 1:371

October 25: State Withholding Tax Return is due (actual date by which return must be postmarked is shown on printed form) if reporting less than $2,500 per quarter. More than $2,500 requires monthly report; more than $9,000 requires semiweekly report. 32:5842

October 31: Last day to file Form 941 (Quarterly Withholding Return) with the IRS.

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