Hi Kim:

It depends on what is missing. The law requires town clerks to accept a PTR
only if it is "complete and regular on its face." 32 VSA 9607. In my opinion
as attorney for PVR, I think that all "information that the commissioner of
taxes may reasonably require for the proper administration of [the transfer
tax]" needs to be included, along with the flood, subdivision and Act 250
disclosure certificates. 32 VSA 9606 (b)(c).

Short answer is: Sections A; B; L or M through P; the section entitled
"Flood and Subdivision Regulations and Act 250 Certificates"; and the
parties must sign the form. Finally, if the property is enrolled in current
use, the parties are obligated to fill in section K, pursuant to 32 VSA
3757(e).

Some town clerks interpret "complete and regular on its face" to require
that many more of the boxes be filled in. We encourage that interpretation,
but recognize that a town clerk can reasonably interpret section 9607 to
require the minimum identified above.

Please call me if you have questions. Or call Sherry Barney, Tax Examiner at
the Tax Department who deals with this stuff all the time and knows it
thoroughly. Her number is 828-2542.

Charles L. Merriman
Special Assistant Attorney General
Department of Taxes, Division of Property Valuation and Review
PO Box 429 State Street
Montpelier, Vermont 05601-0429
Tel. (802) 828-2731
Facsimile (802) 828-5873



----- Original Message -----
From: "Kim Pombar" <[log in to unmask]>
To: <[log in to unmask]>
Sent: Monday, May 12, 2003 9:19 AM
Subject: VPTTR


> When a property transfer comes in with missing info such a land size,date
of
> closing,property address do you accept or send back to get that
information?
> Thanks!