Office of the Vermont
Secretary of State -
www.sec.state.vt.us
26 Terrace Street,
Montpelier, VT 05609-1101 : Phone 802-828-2363
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Volume 7
Number 4 April
2005
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Message from the Secretary |
Table of Contents |
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Last week the Secretary of State’s Office joined with the
Vermont Chamber of Commerce and Vermont Business Magazine
to recognize some of Vermont’s oldest businesses. The Vermont
Centennial Business Award program recognizes businesses that
have been in continuous operation for 100 years or more. Every
year businesses in their centennial year are celebrated, along
with 20 or so of the oldest businesses who have applied to
participate in the award program. So far 49 Vermont businesses
have been recognized.
This year’s Centennial Business Awards ceremony was held at
the historic Billings Student Center on the University of
Vermont campus. The lovely red stone building, dedicated in
1885, was a beautiful backdrop for celebrating the
achievements of businesses that had endured, and prospered for
generations.
The businesses honored came from all corners of the state
and represented a variety of industries. From the Newfane
Market to Springfield Printing to the Lyndonville Savings Bank
to the Granite City Tool Company, each business shares in
common a unique ability to adapt to changing conditions. These
businesses responded to changes in their industries, as well
as to changes in the business climate in Vermont; and, more
recently, in the changing demands of the global economy. In
researching the stories of each business’s challenges and
successes it was also remarkable to see how each shared a
unique commitment to their communities, both as employer,
neighbor and good citizen.
The Vermont Centennial Business Award acknowledges
Vermont’s oldest businesses for enriching our economic
heritage. We also hope that this program will deepen our
understanding of how Vermont’s businesses have enhanced our
community life during the last hundred years. We hope that you
will take time to recognize those centennial businesses that
you may have in your communities, for, without them, Vermont
would be a much poorer place.

Deborah
L. Markowitz Secretary of State
See below for a complete list of
Centennial Business Award Winners!
Table of Contents | Past
Issues of Opinions
Secretary of State's
Homepage
¨ Ticonderoga Ferry
est. 1759
¨ The Equinox est.
1769
¨ Bethel Mills est.
1781
¨ Rutland Herald est.
1794
¨ Old Tavern at
Grafton est. 1801
¨ Hickock & Boardman
est. 1821
¨ Newfane Market est.
1825
¨ Lake Champlain
Transportation Company est. 1826
¨ Vermont Mutual Group
est. 1828
¨ National Bank of
Middlebury est. 1831
¨ Tuttle Book Shop
est. 1832
¨ Vermont Tubbs, Inc.
est. 1840
¨ Noble Landon, Inc.
est. 1840
¨ Basketville, Inc.
est. 1842
¨ Johnson Woolen
Mills, LLC est. 1842
¨ New England
Financial Vermont est. 1844
¨ New York Life
Insurance est. 1846
¨ National Life Group
est. 1848
¨ Rutland and
Whitehall Railroad Company est. 1848
¨ G.S. Blodgett
Corporation est. 1848
¨ Merchants Bank est.
1849
¨ Community National
Bank est. 1851
¨ Vermont Standard
est. 1853
¨ Passumpsic Savings
Bank est. 1853
¨ Vermont Soapstone
Co. est. 1856
¨ First Brandon
National Bank est. 1863
¨ Denis, Ricker &
Brown est. 1865
¨ Northfield Savings
Bank est. 1867
¨ Springfield Printing
Corporation est. 1870
¨ Dwight Miller
Orchards est. 1872
¨ Greene Corporation
est. 1872
¨ Harrington’s In
Vermont Inc. est. 1873
¨ Herald of Randolph
est. 1874
¨ Union Mutual of
Vermont Companies est. 1874
¨ Reynolds & Son, Inc.
est. 1875
¨ AC Hathorne Co, Inc.
est. 1875
¨ Randolph National
Bank est. 1875
¨ County Courier est.
1878
¨ White River Paper
Company est. 1881
¨ Verizon New England
est. 1883
¨ Factory Point
National Bank est. 1883
¨ Rutland Fire Clay
Co. est . 1883
¨ Lyndonville Savings
Bank est. 1884
¨ Clarendon and
Pittsford Railroad Co. est. 1885
¨ Granite City Tool of
Vermont est. 1885
¨ People’s Trust
Company of St. Albans
est. 1886
¨ Lane Press Inc. est.
1904
¨ Rock of Ages Corp.
est. 1904
¨ Waitsfield &
Champlain Valley Telecom
est. 1904 |
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Message from the Secretary
Voice from the Vault by State Archivist Gregory Sanford
Opinions
of Opinions
Civics: Behind the
Scenes
Tip of the Month
Upcoming Event
Introduction to Services
Mailing
List Updates
Calendar
Opinions Newsletter Home Page
| |
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Voice from the Vault By Gregory Sanford, State
Archivist |
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Some Archival Dribble
So, it turns out that history does repeat itself. This thought is
inspired by the announcement that WCAX will re-broadcast the entire
UVM-Syracuse basketball game. One suspects, given the midnight
starting time, that the station anticipates Vermonters recording the
broadcast for future enjoyment for however long their recording
medium and interest persist.
And yet, the original NCAA tournament game can never really be
repeated. What elevated the game to instant cultural reference point
was that wonderful mix of hope (for a UVM victory), expectation (UVM
had never beaten a ranked team) and uncertainty (how would hope and
expectation play out on the court). That mix only comes from not
knowing the outcome; without uncertainty, the whole viewing
experience is altered.
These thoughts, in turn, were inspired by the legislature’s move
to designate January as Vermont Independence Month in recognition of
Vermont’s dual declarations of independence from both Great Britain
and New York on January 15, 1777. It is worth pausing here to
celebrate John and Linda Whitney, who took it upon themselves to
research Vermont’s declaration of independence and to lobby for
designating January 15 th
as Vermont Independence Day. It is their hope that having an
independence day will encourage the study of Vermont’s history.
After much research the Whitney’s located the original 1777
declaration at the National Archives. Through their generosity the
State Archives and the Vermont Historical Society received copies of
the document .
The Whitney’s efforts struck a responsive chord within the
legislature, which has demonstrated a persisting interest in
reviving the teaching of civics; indeed, there are currently three
bills and one resolution supporting the teaching of civics: H. 24,
H. 425, S. 119, and J.R.H. 25. By expanding the Whitney’s original
effort to embrace a month long observance, teachers and other
Vermonters have an opportunity to promote both history and civics.
Which leads me back to the re-broadcast of the UVM – Syracuse
basketball game. Knowing the outcome, can we ever re-capture the
hopes, expectations, and uncertainties of Vermont’s founders as they
pushed the boundaries of political understanding by declaring
independence? Can we ever adequately convey what it must have been
like to risk life, family and property in pursuit of a civic vision?
Or is any of that important? Isn’t enough to simply know that
these events took place and accomplished these goals? Isn’t it
enough, as a civics or history lesson, to interpret the surviving
documents to get at core issues of government and governance?
Vermont Independence Month, for example, would readily lend itself
to understanding the founders’ concept of the social contract. The
declaration of independence enumerates grievances that, in their
entirety, gave weight to the argument that the governing authorities
had abrogated their obligations under the social contract, leaving
Vermont in a state of nature. Reviewing those grievances provides
one tool for looking at the nature of social contracts. Being in a
state of nature freed the founders to draft a new social contract
(the 1777 Constitution), the provisions of which give further
insights into their understandings of the mix of rights, privileges
and obligations that constitute an effective social contract. Such
an examination of the social contract would meet the legislature and
the Whitney’s educational goals.
Still, viewing the outcomes of the Vermont experience as
inevitable, our view narrows and our understanding is diminished.
There was nothing inevitable about how the relations of church and
state or the role of women as citizens, for example, were either
codified in our original social contract or continue to be
re-defined over time.
It is an interesting archival challenge. We have an increasingly
vast array of historical records from which to capture events.
Thanks to audio and video technologies we can now hear and see
events unfold (or at least hear and see what the recorder chooses
for us to hear and see). So what do we attempt to capture to provide
the essence of an event? And yet even with these tools, that moment
of uncertainty, of unknowing, remains elusive.
And so we record and "re-live" the game knowing that at the final
buzzer, victory, and Michigan State, inevitably await.
Table
of Contents | Past Issues
of Opinions | Secretary of State's
Homepage
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Opinions of
Opinions |
1. Board should not regularly decide new issues as part of
"Other Business." It is typical for boards to include "other
business" on their meeting agendas. This enables the board to deal
with issues that are brought forward by members of the public - or
issues that arise after the meeting agenda is prepared. Although
there is no statute prohibiting taking binding action under this
agenda item (as there is prohibiting such action at the annual
meeting of the town), we recommend that towns postpone taking
significant action that legally binds the town (like entering into
a contract or adopting an ordinance) until it can be placed on the
agenda - and that any binding action that a board chooses to take
under this agenda item be later ratified at a meeting of the board
wherein the item appears on the agenda. This is because the
purpose of the agenda is to let the public have an idea of what is
going to be covered in a meeting so that, if it is of interest,
they can attend and comment on the issue. It could be argued that
without later ratification making decisions during the "other
business" portion of the meeting violates the spirit of the open
meeting law.
2. Clerks Can Decline To Give Out Information Over the Phone.
Clerks regularly get requests for addresses of people in their
town or to look up other information in town records for a caller.
While the law requires the clerk to provide access to public
records no law requires the clerk to give out information over the
phone.
3. A lister can be a justice of the peace, but a lister/justice
of the peace cannot participate in tax appeal hearings. Many small
towns have difficulty finding people to serve in various offices.
It is legally permissible (i.e., there is no statutory conflict or
prohibition) for a person to be elected as a lister and as a
Justice of the Peace. The lister can take an active role in
election duties, except when the person is in a contested race for
his lister office. However, the lister cannot sit on the BCA for
the purposes of tax appeals because the appeal is from the
lister’s determination of value.
4. On appeal, the BCA may increase, decrease or sustain the
appraisal. Once a taxpayer appeals the value given to his or her
property, the BCA must determine the fair market value of the
property. This value may be the same, less, or even more if the
BCA determines the market value is higher. The same is true for
further appeals to the State Board of Appraisers or the Superior
Court. 32 V.S.A. §4409.
5. Taxpayer who wins appeal may credit the difference against
future taxes. If a taxpayer succeeds on appeal, then he or she is
entitled to a credit from the municipality. If the municipality
has voted to collect interest on delinquent taxes, then the
taxpayer must be repaid interest at the same rate. A municipality
can choose to pay the taxpayer in a lump sum, but the statute only
mandates a credit. 32 V.S.A. §4469, §5136.
6. The time for dog licensing and tags is here. Just a brief
reminder that dogs must wear the "license" tag required by Vermont
law. This tag is sufficient proof that the dog has been vaccinated
for rabies. An additional "rabies" tag is not required. 20 V.S.A.
§3581(a).
7. Dog owners must pay 50% penalty for late license. Vermont
law requires all dog and wolf-hybrid owners (where the animal is
more than six months old) to license their animals annually on or
before April 1. These licenses cost $4.00 for each neutered dog or
wolf-hybrid, and $8.00 for each un-neutered dog or wolf-hybrid. If
the license fee for any dog or wolf-hybrid is not paid by April 1,
the owner must pay an additional fee of fifty percent in excess of
that otherwise required. 20 V.S.A. § 3581.
8. Animal control officer or constable may impound dog running
at large. The Selectboard may adopt an animal control ordinance
that regulates the keeping of dogs and wolf-hybrids and their
running at large. 20 V.S.A. § 3549. This ordinance may prohibit
animals from running at large. Even without such an ordinance,
because of concern over exposure to rabies, if the animal control
officer knows who owns a dog, it may nevertheless impound the
animal and require the owner to identify and provide proof of
registration (and that it has a current rabies certificate.) The
owner can be charged the costs of impoundment and any damages that
may have been caused by the animal.
9. Poundkeeper can be nonresident. The poundkeeper cares for
animals that are impounded by the town. He or she is appointed by
the Selectboard, and can be a nonresident. 24 V.S.A. § 871(2).
While all towns are required to maintain a pound, it is possible
to use a pound in an adjacent town with the consent of that town.
Note that an animal owner may sue a poundkeeper for lack of care.
Vermont law requires the poundkeeper to supply the animal in his
or her care with food and water. 20 V.S.A. § 3412.
10. Unclaimed animals may be sold. If the owner of an impounded
animal does not claim the animal the poundkeeper may sell the
animal after giving the owner 48 hours notice, if the owner is
known, or if the owner is unknown, by posting notices within the
town and adjoining towns describing the animal and the time and
place where it is impounded. The animal may be sold thirty days
after this notice is completed. 20 V.S.A. 3421. Note that any
proceeds from the sale, in excess of the expenses of impounding,
advertising and selling the animal, and paying for any damages
caused by the animal must be kept by the town treasurer to pay to
the animal’s former owner if the owner requests the payment within
one year of the sale. 20 V.S.A. § 3422.
11. Election of officers cannot be reconsidered. 17 V.S.A.
§2661 provides a method for reconsideration of public questions,
and budgets, but the law does not permit the election of officers
to be reconsidered by filing a petition with the legislative body.
The only way to challenge or contest an election of an officer, is
by filing a petition with the appropriate Superior Court. 17 V.S.A.
§2603. The statute sets out that the challenger must allege either
error sufficient to change the outcome of the election, fraud in
the process sufficient to change the result, or that for any other
reason, the election is not valid.
12. Petitions to reconsider require a special town meeting
within 60 days. The legislative body must call a special meeting
within 60 days of the submission of petitions to reconsider that
are properly filed. 17 V.S.A. §2661. We hope that town, school,
and union school officials will all coordinate the setting of
special meeting dates to minimize voter confusion.
13. Town must turn over tax sale profit to delinquent taxpayer.
When a town conducts a tax sale and receives more than the taxes,
penalty, interest, collection fees and legal fees owed, the town
must turn over the excess funds to the delinquent taxpayer at the
time the property is not redeemed. In addition, if the town
purchases property at tax sale and later sells the property for a
profit, the town is still required to turn over to the taxpayer
all excess funds it receives (minus all costs to the town
including lost taxes on the property while it was owned by the
town, any maintenance costs and the costs of the sale.) The
Vermont Supreme Court has held that the town cannot be unjustly
enriched or profit from the tax sale. Bogie v. Town of Barnet et
al., 129 Vt. 46 (1970).
14. Voters can petition for vote to disapprove ordinance.
Vermont law permits 5% of the legal voters to petition the
selectboard for a vote to disapprove an ordinance adopted by the
board. The petition must be submitted within 44 days after the
ordinance has been adopted. 24 V.S.A. §1973.
15. Vote to disapprove ordinance must be by Australian ballot.
It is our opinion that the vote to disapprove an ordinance adopted
by the Selectboard must be by Australian ballot. Although chapter
59 of Title 24 does not specifically mention "Australian ballot",
subsection 1973(d) requires that "not less than two copies of the
ordinance shall be posted at each polling place during the hours
of voting." This language clearly contemplates that the referendum
will be by Australian ballot.
16. Voters may not petition for adoption of ordinance – except
for ethics ordinances. Because the law specifically provides that
it is the legislative body that has the authority to adopt
ordinances, voters may not initiate the adoption of an ordinance
by petitioning the Selectboard for a vote on a proposed ordinance.
24 V.S.A. § 1972. The only exception to this rule is with the
adoption of ethics ordinances. The legislature has specifically
empowered voters to initiate such local legislation. 24 V.S.A. §
1984.
17. The Constitutional qualifications for residency for County
officers are not clear. Our conservative advice is that at a
minimum a person should be a legal voter of the county at the time
of election. Chapter II, Article 50 states that the county
officers "shall be elected by the voters of their respective
districts as established by law." No additional requirements have
been added in the statutes. A clarification regarding residency
may be something that the legislature may want to consider in a
future session.
18. Budget revote must be done in the same manner original vote
was taken. When a school district has previously voted to adopt
its budget by Australian ballot, and the budget is rejected at an
Australian ballot election, the law provides that the School Board
must prepare a revised budget, and set a date for another
Australian ballot vote on the revised budget. 17 V.S.A.§2680(c).
The budget revote must be by Australian ballot, even if the voters
approved an article to discontinue the use of the Australian
ballot at the annual meeting that was just held. This is because
the law contemplates use of the same system of voting until a
budget is passed. A recent Vermont Supreme Court case on an
analogous set of facts confirms this interpretation. The court
held that a vote on the reconsideration of an article must be done
using the same voting system as the system used for the original
vote. Note that the meeting’s vote to rescind the Australian
Ballot will apply to the next annual meeting.
19. Adjourned meeting is limited to original warning. If an
annual meeting is adjourned to a date certain to continue the
meeting, the adjourned session can only include completion of
voting and discussion of articles that were in the original
warning. New articles cannot be added. The
adjourned session is a continuation of the original meeting. If
the deadline for posting of the warning has passed, and your board
has thought of another article which you want voted, you will need
to either warn a special meeting or save it for next year.
20. Vote to elect road and water commissioners must be done at
Annual Meeting. Voters may petition to make the road and or water
commissioner positions elected rather than appointed by the
selectboard. However, the law is specific that this issue may only
be voted at an annual meeting of the town. For this reason,
petitions for a vote on this issue may only be accepted for the
Annual Meeting. 17 V.S.A. § 2652.
21. Requests for tax abatement can be made by anyone. There is
no law that limits the right to request tax abatement to the
taxpayer alone. This means that anyone can request abatement for a
property – whether it is the delinquent tax collector, a family
member of the property owner, the town treasurer or the
selectboard.
22. Selectboard member may hold office hours. There is no law
that would prevent a selectboard member from holding office hours
so that the pubic can come to discuss issues or concerns they may
have about the town. Note, however, that a board member has NO
AUTHORITY to act independently of the board. 1 V.S.A. § 172. As a
practical matter this means that the board member may offer to
bring the citizen concerns to the board but cannot guarantee any
particular action on those concerns.
23. Salaries voted at town meeting generally don’t go into
effect until the next budget year. The budget voted at town
meeting does not go into effect until the town enters its new
fiscal year (usually July 1st, but in some towns - January 1st.)
This means that any salary increase voted at town meeting will not
be effective until the new fiscal year begins, unless the vote
made those increases retroactive by specifying when they were to
become effective.
24. Clerk to selectboard may not serve as auditor. The law
provides that the auditor may not be a town clerk, town treasurer,
selectboard member, first constable, collector of current or
delinquent taxes, trustee of public funds, town manager, road
commissioner, water commissioner, sewage system commissioner,
sewage disposal commissioner or town district school director. The
law also prohibits a spouse of, or any person assisting any of
these officers in the discharge of their official duties, from
holding office as auditor. 17 V.S.A. § 2647.
25. Selectboard Member May Serve As Road Commissioner. It is
legally permissible – and common in practice – for a person to
serve as both road commissioner and as a Selectboard member. The
road commissioner does not have any independent authority – and
only does what the Selectboard has delegated to him or her. For
this reason it is often convenient for the commissioner to also
serve on the board. Note, however, that if the road commissioner
receives payment for his or her services, that board member should
not participate in decisions about salary and benefits.
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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Civics: Behind the Scenes By Janel Johnson, Civics Education
Coordinator |
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Safe At Home Program Can Save Lives!
April 10 through 16 is National Crime Victims’ Rights week.
This week and throughout the year many Vermonters work hard to ensure
that, in the aftermath of crime, victims are treated with compassion
and dignity. There are programs to help victims of crimes secure their
rights under the law and there are services that offer them help and
hope. One of these services is the Secretary of State's Safe at Home
program.
The Safe at Home program is designed to prevent victims of domestic
violence, sexual assault or stalking from being tracked down through
the public records system. This office discovered that offenders could
use the rules that require government records to be made available for
public inspection to locate and then harm the victims of their crimes.
Rather than responding by closing the public records, we worked with
law enforcement and victim advocacy groups to craft a system to help
keep victims’ locations confidential.
Safe at Home helps participants keep their home, work and school
addresses confidential by providing a substitute address to use when
creating or updating public records, including records in the town
office. Their mail is then forwarded to their confidential address.
The Safe at Home program is an important part of the service
network that is available to help protect Vermont’s victims of
domestic violence, sexual assault and stalking. No one should have
to live in fear. If you know someone who is in danger and could
benefit from the Safe at Home program call the Secretary of State’s
Office to see if the Safe at Home program can help. It’s easy and it’s
free.
For more information call toll free at 1-800-439-8683 or access our
website at www.sec.state.vt.us
Is it Time For a Tune-up?
You go to the dentist twice a year for a check-up, usually not
because you have a known problem but because you want to know if there
is one you haven’t noticed. Some annual check-up is also probably done
on your furnace, your car, and your dog. So why not the town? As your
boards reorganize after town meeting, it’s a perfect time to do a
good, thorough once-over, top-to-bottom review of how things are done,
to find what needs to be replaced, what needs more attention, what
ought to be watched next time. Most towns won’t need the municipal
equivalent of gum surgery or a root canal, but if you did, wouldn’t
you want to know about it now?
To get started on your town’s tune-up check out our Tune Up For
Towns. Tune Up For Towns is a punch list of items for town
officials to use to check whether the town is meeting the requirements
of Vermont law and best practice. You can get Tune Up For Towns on the
Secretary of State’s municipal page
http://www.sec.state.vt.us or by calling 828-2363.
Table of Contents | Past Issues
of Opinions | Secretary of State's
Homepage |
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<\p>
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Tip of the Month |
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This month's tip comes
from the Secretary of State's Campaign Finance and Elections Office:
Remember that all town clerks will need to have access to the
internet to use the new statewide voter checklist system. It can
be in your office, or if you are a small town (less than 300 on
your checklist) you may make arrangements to use the library,
school, or a neighboring town clerk’s connections. By July 1,
2005, all town clerks need to contact the Elections Division with
a working email address. This should be included on the 2005
Town Meeting Information Sheet that was sent to clerks in late
February.
If you have questions or concerns, please call or email David
Crossman, Election Administrator, at 828-0771 or dcrossman@sec.state.vt.us
To submit a tip, please email Sandy Harris (VMCTA President) at
vernontc@sover.net or mail it to
Sandy Harris- VMCTA President Town of
Vernon 567 Governor Hunt Rd Vernon, VT 05354
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Upcoming Events at the
Vermont League of Cities and Towns' |
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For more
information, go to www.vlct.org,
email info@vlct.org or call
800/649-7915.
Selectboard Forum Saturday, April 2
Dover Town Hall
The Selectboard Forum is a new program offered exclusively for
Vermont Selectboard Members. Designed for both newly elected and
more seasoned members, the forum will cover fundamentals such as
running a meeting and interacting with town managers, and will
offer plenty of time for learning how other towns are handling
similar issues.
Municipal Lands Management Wednesday, April 6
Hulbert Outdoor Center, Fairlee
This workshop is designed for selectboard members, parks and
recreation staff, conservation commissioners, and other local and
regional officials involved with managing municipal lands.
Legal and Technical Aspects of Property Taxes
Thursday, April 28
Cortina Inn, Mendon VT
This workshop is designed for Selectboards, Listers, Justices
of the Peace, Town Treasurers, and Town Clerks. All local
officials are welcome to attend.
********************************************************************************************************
Town Officers’ Education
Conference
Contact: Mary Peabody, 802-223-6500 or
mary.peabody@uvm.edu
To register go to:
www.regonline.com/21306
April 7 Lyndon State College, Lyndonville
April 13 Lake Morey Inn, Fairlee
April 21 Sheraton Hotel, Burlington
April 27 Holiday Inn, Rutland
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Homepage |
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List of Services to
Local Government |
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Education and Training
• Leadership Workshops For Local Board Chairs.
• Training for Boards of Civil Authority On Tax Appeals,
Abatement, Marriage and Civil Unions, Oaths of Office, Etc….
• Election Workshops – Training For Election Workers.
• On-Site And Regional Workshops On A Variety Of Topics From
A (Authority of Local Officials) To Z (Zoning and Planning).
Telephone Inquiries
• Every year we answer thousands of calls from local
officials and citizens about municipal laws and practices.
You can call us at 1-800-439-8683.
Opinions Newsletter
• A
monthly newsletter sent to local officials and members of the
public that includes articles on municipal issues and "opinions"
on legal and practical questions concerning local government.
Publications
• We publish numerous free handbooks
and pamphlets on topics of municipal law and practice from the
Law of Libraries, to the Rules on School Governance, to the Tax
Appeal Handbook and more. The publications are available in hard
copy as well as electronically on our website at /municipal
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April/May
2005 Calendar |
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April 1 (No fooling!): • Last day for
dog or wolf-hybrid licensing. 20:3581(a)
• Base date for setting appraisal value and determining ownership
of real and personal property. 32:3482
• Last day for Town Clerk to furnish Listers with transfer book for
preceding 12-month period. 32:3485(a)
April 15:
• Last day for Selectboard to notify Commissioner of Social Welfare
of appointment of Town Service Officer. 33:2102(a)
April 20:
• Last day for return of personal property inventories to Listers.
32:4004
April 25:
• State Withholding Tax Return is due (actual date by which
return must be postmarked is shown on the printed form) if
reporting less than $2,500 per quarter. More than $2,500 requires
monthly report; more than $9,000 requires semi-weekly report. 32:5842
April 30:
• Last day for Listers to receive applications for tax exemption
due to disabled veteran status. 32:3802(11)
• Last day to file Form 941 (Quarterly Withholding Return)
with the IRS.
May 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)
May 30:
• Memorial Day. 1:371
• (Within 60 days of petition) If a petition for
reconsideration or rescission of a question considered or voted at
Town Meeting has been filed, this is the last day on which a municipal
vote may be held at a duly warned meeting.17:2661(b)
May 31:
• (91st day after Town Meeting election) In towns using
Australian Ballot, Town Clerk may open and destroy used Town Meeting
ballots and tally sheets, except as otherwise provided by law.
17:2590(d)
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